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Awanda v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 14590-21 (U.S.T.C. Mar. 10, 2023)

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.


Summaries of

Awanda v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 14590-21 (U.S.T.C. Mar. 10, 2023)
Case details for

Awanda v. Comm'r of Internal Revenue

Case Details

Full title:IBRAHIM A. AWANDA, PETITIONER AND ESTATE OF CAMILLE LANETTE AWANDA…

Court:United States Tax Court

Date published: Mar 10, 2023

Citations

No. 14590-21 (U.S.T.C. Mar. 10, 2023)