Opinion
18632-22S
12-13-2023
ORDER OF DISMISSAL
Jennifer E. Siegel, Special Trial Judge.
This case was calendared at the trial session of the Court commencing December 11, 2023, in San Francisco, California. Both parties appeared, and petitioner's counsel made an oral motion to dismiss the case. See Davidson v. Commissioner, 144 T.C. 273 (2015), Wagner v. Commissioner, 118 T.C. 330 (2002). Respondent had no objection to the granting of that motion.
Giving due regard to the record of this case and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is denied as moot. It is further
ORDERED that petitioner's Motion to Dismiss is granted, and this case is dismissed.