Opinion
1724-22S
08-23-2022
JOHN E. ANDRE III, DECEASED & NANCY S. ANDRE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 19, 2022, respondent filed a Status Report. Among other things, respondent advises therein that there is no estate for deceased petitioner John E. Andre III to be probated, that there is no will, and that there are no heirs at law. Additionally, respondent advises that he is conceding this case in full.
Upon due consideration of the foregoing, and in order to facilitate the timely resolution of this case, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction as to petitioner John E. Andre III. It is further
ORDERED that the caption of this case is amended to read: "Nancy S. Andre, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before October 24, 2022, the parties shall file a proposed stipulated decision or a joint report regarding the then-present status of this case.