Opinion
9366-22S
06-14-2022
ROBERT M. LAGER & ALINDA D. LAGER, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 10, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Alinda D. Lager, Deceased and To Change Caption on the ground that the petition was not filed by a fiduciary legally entitled to act on behalf of the decedent in this case. In his motion to dismiss as to decedent respondent states that petitioners do not object to the granting of the motion. Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to Alinda D. Lager, Deceased, is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Robert M. Lager, Petitioner v. Commissioner of Internal Revenue, Respondent".