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HALLMARK RESEARCH COLLECTIVE v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 21284-21.

159 T.C. No. 6

HALLMARK RESEARCH COLLECTIVE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

December 5, 2022.

Attorney(s) appearing for the Case

Christopher Reed Haunschild and James Brooks Mann , for petitioner.

Yervant P. Hagopian , Whitney N. Moore Warren , and Michael K. Park , for respondent.

OPINION

Before the Court is "Petitioner's Motion to Vacate Order of Dismissal for Lack of Jurisdiction", in which Hallmark Research Collective ("Hallmark") cites the Supreme Court's recent decision in Boechler, P.C. v. Commissioner, 142 S.Ct. 1493 (2022), and asks us to vacate our order of dismissal because...

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