Opinion
8751-21S
04-01-2022
SUSIE HALLMAN & LENWOOD HALLMAN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge.
On March 30, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Lenwood Hallman on the ground the petition was not properly executed by decedent or decedent's estate. Respondent states in the motion to dismiss as to Mr. Hallman that petitioner Susie Hallman (decedent's surviving spouse) does not object to the granting of the motion.
The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to Lenwood Hallman is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Susie Hallman, Petitioner v. Commissioner of Internal Revenue, Respondent".