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Brown v. Comm'r of Internal Revenue

United States Tax Court
Aug 22, 2023
No. 9948-21L (U.S.T.C. Aug. 22, 2023)

Opinion

9948-21L

08-22-2023

NEVILLE MAURICE BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Alina I. Marshall, Judge

On July 9, 2023, the Court ordered Camala Price or any other duly appointed fiduciary or representative for petitioner Neville Maurice Brown, file a response to respondent's Motion to Dismiss for Lack of Jurisdiction, filed May 16, 2023, and supplemented May 31, 2023. To date, the Court has received no such response or objection. Premises considered, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed May 16, 2023, as supplemented on May 31, 2023, is granted and this case is dismissed for lack of jurisdiction on the ground that the petition was not filed by a duly appointed fiduciary or representative legally entitled to institute a case on behalf of petitioner.


Summaries of

Brown v. Comm'r of Internal Revenue

United States Tax Court
Aug 22, 2023
No. 9948-21L (U.S.T.C. Aug. 22, 2023)
Case details for

Brown v. Comm'r of Internal Revenue

Case Details

Full title:NEVILLE MAURICE BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 22, 2023

Citations

No. 9948-21L (U.S.T.C. Aug. 22, 2023)