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Bruce v. Comm'r of Internal Revenue

United States Tax Court
Mar 15, 2023
No. 11651-22 (U.S.T.C. Mar. 15, 2023)

Opinion

11651-22

03-15-2023

GREGORY A. BRUCE & MARY S. BRUCE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Travis A. Greaves, Judge.

This case is calendared for trial during the Court's April 3, 2023 Knoxville, Tennessee Trial Session. On December 30, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to Mary S. Bruce and to change caption. On January 3, 2023, the Court ordered petitioners to show cause why respondent's motion should not be granted. There being no response by or on behalf of petitioners to the Court's January 3, 2023 Order to show cause, it is

ORDERED that the Court's January 3, 2023 Order to show cause is made absolute. It is further

ORDERED that respondent's above-referenced motion is granted, and so much of this case as relates to Mary S. Bruce is dismissed for lack of jurisdiction upon the ground that no statutory notice of deficiency has been sent to her for the year here in dispute. It is further

ORDERED that the caption of this case is amended to read, "Gregory A. Bruce, Petitioner, v. Commissioner of Internal Revenue, Respondent."


Summaries of

Bruce v. Comm'r of Internal Revenue

United States Tax Court
Mar 15, 2023
No. 11651-22 (U.S.T.C. Mar. 15, 2023)
Case details for

Bruce v. Comm'r of Internal Revenue

Case Details

Full title:GREGORY A. BRUCE & MARY S. BRUCE, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 15, 2023

Citations

No. 11651-22 (U.S.T.C. Mar. 15, 2023)