Opinion
21461-22
03-16-2023
RONALD E. GILLUM & JANET L. GILLUM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 23, 2023, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Ronald E. Gillum and To Change Caption on the ground that the petition in this case was not properly executed by or on behalf of decedent Ronald E. Gillum or decedent Ronald E. Gillum's estate. Respondent states in the motion to dismiss as to Mr. Gillum that petitioner Mary L. Gillum does not object to the granting of that motion.
The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to Petitioner Ronald E. Gillum is granted in that so much of this case relating to Ronald E. Gillum is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Mary L. Gillum, Petitioner v. Commissioner of Internal Revenue, Respondent".