Goddin v. Comm'r of Internal Revenue

Full title: CONWAY S. GODDIN & FLORA ADAMS, Petitioners v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Jul 13, 2022

No. 12454-22 (U.S.T.C. Jul. 13, 2022)

Opinion

12454-22

07-13-2022

CONWAY S. GODDIN & FLORA ADAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

Upon due consideration of respondent's "Motion to Dismiss for Lack of Jurisdiction as to Flora adams and to Strike," filed June 28, 2022, and there being no objection to the granting of the Motion, it is

ORDERED that respondent's above-referenced Motion is recharacterized as respondent's Motion to Dismiss for Lack of Jurisdiction as to Conway S. Goddin. It is further

ORDERED that respondent's just-referenced Motion is granted, and this case is dismissed for lack of jurisdiction as to Conway S. Goddin. All references in the Petition to the 2018 taxable year of Conway S. Goddin are hereby deemed stricken from the Court's record in this case. It is further

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