Opinion
7450-23SL
11-14-2023
ESTATE OF EDWARD J. NOLAN, DECEASED, FRANCIS X. NOLAN, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Adam B. Landy Special Trial Judge
Pending before the Court is the Commissioner's Motion to Dismiss on Ground of Mootness, filed November 9, 2023. The Commissioner urges this Court to dismiss this case on the basis that the Estate has paid the liability in full for the tax year at issue. In the Commissioner's Motion, he states that Francis Nolan, as executor of the Estate, does not object to the Court granting his Motion.
Because there is no longer any case or controversy to sustain the Court's jurisdiction over the tax year at issue, this case is nonjusticiable and must be dismissed on the ground of mootness. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006).
Upon due consideration of the Commissioner's Motion, the executor's assent, on behalf of the Estate, to the Court granting the motion, and for cause, it is
ORDERED that the Commissioner's Motion to Dismiss on Ground of Mootness, filed November 9, 2023, is granted and this case is hereby dismissed on the ground of mootness.