Opinion
14590-21
03-10-2023
IBRAHIM A. AWANDA, PETITIONER AND ESTATE OF CAMILLE LANETTE AWANDA, DECEASED, VERNADA Y. WILLIAMS, PERSONAL REPRESENTATIVE, INTERVENOR, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On Marh 6, 2023, petitioner filed in the above-docketed matter a Motion To Dismiss. Therein, petitioner indicated that he no longer wished to have the Court review the spousal relief determination for the taxable years 2012, 2013, and 2014 that gave rise to this case, and petitioner now desired to dismiss the underlying petition. Petitioner additionally represented that respondent did not object to the granting of the motion.
In Davidson v. Commissioner, 144 T.C. 273 (2015), the Court held that a "stand alone" case under section 6015(e) of the Internal Revenue Code may be dismissed upon motion by the petitioner. Accordingly the foregoing considered, it is
ORDERED that petitioner's just-referenced Motion To Dismiss is granted, and this case is dismissed.