Opinion
11534-20
10-21-2022
DERALD WILFORD GEDDES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Lewis R. Carluzzo Chief Special Trial Judge
This case is before the Court on respondent's motion to dismiss, filed February 2, 2021. Respondent's motion was heard in Los Angeles, California, on October 17, 2022. Counsel for respondent appeared, offered an oral supplement to the motion, and otherwise argued in support of it. There was no appearance by or on behalf of petitioner.
Giving due regard to the representations made by respondent's counsel at the hearing, considering the frivolous nature of the allegations contained in the petition, filed August 31, 2020, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion, as orally supplemented, is denied. It is further
ORDERED that on the Court's own motion, this case is dismissed because petitioner has failed to state a claim upon which relief can be granted.