Cost U Less Cars, Inc. v. Comm'r of Internal Revenue

Full title: COST U LESS CARS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Aug 31, 2023

No. 24030-22 (U.S.T.C. Aug. 31, 2023)

Opinion

24030-22

08-31-2023

COST U LESS CARS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

James S. Halpern, Judge.

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

James S. Halpern, Judge.

This case is calendared for trial at the Court's October 30, 2023, San Francisco, California, trial session. On August 23, 2023, respondent moved to dismiss for lack of jurisdiction upon the ground that petitioner does not have capacity under Tax Court Rule 60(c) to engage in or maintain litigation. The motion states petitioner's counsel has no objection to the granting of this motion. Substantially for the reasons set forth in respondent's motion, it is

ORDERED that respondent's Motion to Dismiss is granted, and this case is dismissed for lack of jurisdiction.