Christophel v. Comm'r of Internal Revenue

Full title: Alberta Christophel, Deceased Petitioner v. Commissioner of Internal…

Court: United States Tax Court

Date published: Jan 25, 2022

No. 14627-20 (U.S.T.C. Jan. 25, 2022)

Opinion

14627-20

01-25-2022

Alberta Christophel, Deceased Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley, Chief Judge.

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley, Chief Judge.

Upon due consideration and for cause, it is

ORDERED that the Court's Order to Show Cause, issued June 16, 2021, is hereby made absolute. It is further

ORDERED that this case is dismissed for lack of jurisdiction on the ground the petition was not filed by a fiduciary or personal representative legally entitled to institute a case on behalf of the decedent or the decedent's estate.