Opinion
11109-22S
05-11-2023
ARTHUR LYMAN TRUMBULL & REBECCA F. TRUMBULL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos, Special Trial Judge
On March 27, 2023, respondent filed a Motion to Dismiss For Lack of Jurisdiction as to Rebecca F. Trumball and to change the caption. When this case was called from the calendar for the Trial Session of the Court at San Francisco, California on April 17, 2023, there was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard.
Premises considered, it is
ORDERED that respondent's above-referenced motion is granted and Rebecca F. Trumbull is hereby dismissed from this case for lack of jurisdiction due to no notice of deficiency was sent to the petitioner. It is further
ORDERED that the caption of this case is changed to read: Arthur Lyman Trumbull, Petitioner v. Commissioner of Internal Revenue, Respondent.
This Order constitutes official notice of its contents to the parties.