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Culbertson v. Comm'r of Internal Revenue

United States Tax Court
Aug 17, 2022
No. 13025-22S (U.S.T.C. Aug. 17, 2022)

Opinion

13025-22S

08-17-2022

CHRIS L. CULBERTSON & AMY W. CULBERTSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On July 28, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to Amy W. Culbertson on the ground that no notice of deficiency or notice of determination for tax year 2018 was issued to Amy W. Culbertson that would permit her to invoke the jurisdiction of this Court. Respondent also states that petitioners do not object to the granting of the motion.

Upon due consideration, it is

ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Amy W. Culbertson is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further

ORDERED that the caption of this case is amended to read: "Chris L. Culbertson, Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

Culbertson v. Comm'r of Internal Revenue

United States Tax Court
Aug 17, 2022
No. 13025-22S (U.S.T.C. Aug. 17, 2022)
Case details for

Culbertson v. Comm'r of Internal Revenue

Case Details

Full title:CHRIS L. CULBERTSON & AMY W. CULBERTSON, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 17, 2022

Citations

No. 13025-22S (U.S.T.C. Aug. 17, 2022)