Opinion
37243-21S
04-10-2023
ANNE NEWHOUSE, DECEASED & THOMAS NEWHOUSE, DECEASED, ANNE NEWHOUSE, SURVIVING SPOUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy Special Trial Judge
On February 6, 2023, the Court ordered Mary Jo Tardif and petitioners' heirs-at-law to show cause in writing, on or before April 5, 2023, why the Court should not dismiss Thomas Newhouse, Deceased, Anne Newhouse, Surviving Spouse as a petitioner for lack of jurisdiction, why the Commissioner's Motion to Dismiss for Lack of Prosecution as to Anne Newhouse, Deceased, should not be granted, and a decision entered with respect to Ms. Newhouse in accordance with that motion. The Court has received no such response or objection from Mary Jo Tardif or any heirs-at-law.
Upon due consideration of the Commissioner's Motion to Dismiss for Lack of Prosecution, filed January 31, 2023, and for cause, it is
ORDERED that, the Order to Show Cause, served February 6, 2023, is made absolute, and Thomas Newhouse, Deceased, Anne Newhouse, Surviving Spouse is dismissed as petitioner for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read "Anne Newhouse, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution as to petitioner Anne Newhouse, Deceased, filed January 31, 2023, is granted, and the remainder of this case is dismissed for lack of prosecution. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of the Court shall serve this Order on Mary Jo Tardif at the address listed in paragraph seven (7) of the Commissioner's Motion to Dismiss for Lack of Prosecution, filed January 31, 2023. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from or overpayment due to Anne Newhouse, Deceased, for taxable year 2018.