Opinion
23258-22SL
07-26-2024
ESTATE OF LUIGI G. PALAZZOLO, DECEASED, JULIANA PALAZZOLO-PELLICANE, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Peter J. Panuthos Special Trial Judge
This case is calendared for trial at the Court's New York City, New York trial session scheduled to commence October 28, 2024. On July 24, 2024, respondent filed a Motion to Dismiss on Ground of Mootness, stating that this case is moot because petitioner's gift tax liabilities for taxable years 2008, 2009, and 2010 have been fully paid, and the proposed levy is no longer necessary. Respondent represents in his motion that petitioner does not object to the granting of the motion.
As there is no remaining case or controversy to sustain this Court's jurisdiction, this action is no longer justiciable. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). We will therefore grant respondent's Motion to Dismiss on Ground of Mootness.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed July 24, 2024, is granted, and this case is dismissed as moot.