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Carr v. Comm'r of Internal Revenue

United States Tax Court
Aug 16, 2022
No. 18174-21L (U.S.T.C. Aug. 16, 2022)

Opinion

18174-21L

08-16-2022

PHILIP J. CARR & KATHLEEN L. CARR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On September 30, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Kathleen L. Carr. By Order served November 3, 2021, the Court directed petitioners to file an objection, if any, to the Motion to Dismiss. To date, no such objection has been filed.

Upon due consideration of the foregoing, it is

ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction as to Kathleen L. Carr. All references in the Petition to the 2014 and 2016 taxable years of Kathleen L. Carr are hereby deemed stricken from the Court's record in this case. It is further

ORDERED that the caption of this case is amended to read: "Philip J. Carr, Petitioner v. Commissioner of Internal Revenue, Respondent."


Summaries of

Carr v. Comm'r of Internal Revenue

United States Tax Court
Aug 16, 2022
No. 18174-21L (U.S.T.C. Aug. 16, 2022)
Case details for

Carr v. Comm'r of Internal Revenue

Case Details

Full title:PHILIP J. CARR & KATHLEEN L. CARR, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 16, 2022

Citations

No. 18174-21L (U.S.T.C. Aug. 16, 2022)