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Brown v. Comm'r of Internal Revenue

United States Tax Court
Aug 18, 2022
No. 1657-22 (U.S.T.C. Aug. 18, 2022)

Opinion

1657-22

08-18-2022

LAURA P. BROWN & DEAN R. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On March 18, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Dean R. Brown on the ground that no notice of deficiency was issued to petitioner Dean R. Brown for tax year 2018 that would permit him to invoke this Court's jurisdiction. On August 4, 2022, petitioners filed an Objection to Motion to Dismiss for Lack of Jurisdiction as to Dean R. Brown, in which they state that they do not object to the granting of the motion.

Upon due consideration, it is

ORDERED that respondent's above-referenced motion to dismiss is granted in that so much of this case relating to Dean R. Brown is dismissed for lack of jurisdiction. It is further

ORDERED that the caption in this case is amended to read: "Laura P. Brown, Petitioner v. Commissioner of Internal Revenue, Respondent".

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Summaries of

Brown v. Comm'r of Internal Revenue

United States Tax Court
Aug 18, 2022
No. 1657-22 (U.S.T.C. Aug. 18, 2022)
Case details for

Brown v. Comm'r of Internal Revenue

Case Details

Full title:LAURA P. BROWN & DEAN R. BROWN, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 18, 2022

Citations

No. 1657-22 (U.S.T.C. Aug. 18, 2022)