Opinion
TC-MD 140163N
08-22-2014
FINAL DECISION OF DISMISSAL
ALLISON R. BOOMER MAGISTRATE JUDGE
This Final Decision incorporates without change the court's Decision entered on August 5, 2014. The court did not receive a request for an award of costs and disbursements within 14 days after its Decision was entered. See TCR-MD 19.
This matter is before the court on Plaintiffs' Revised Motion to Withdraw Complaint (Motion), filed July 23, 2014, by Plaintiffs' representative, David J. Sweeney, pursuant to Tax Court Rule-Magistrate Division (TCR-MD) 2 F.
TCR-MD 2 F states “[a] party wishing to withdraw its appeal must submit the request in writing to the court with a copy to the other party or parties.” Plaintiffs submitted the Motion, copy to Defendant, stating that they “hereby withdraw their complaint * * *.” (Ptfs' Mot at 1.) As of the date of this Decision of Dismissal, Defendant has not filed a response to Plaintiffs' Motion.
Defendant did not assert any counterclaims in its May 7, 2014, Answer. After considering Plaintiffs' Motion, the court finds the case should be dismissed. Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiffs' Complaint is dismissed.