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Henton v. Comm'r of Internal Revenue

United States Tax Court
Aug 15, 2022
No. 3213-22 (U.S.T.C. Aug. 15, 2022)

Opinion

3213-22

08-15-2022

MARJORIE HENTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On March 22, 2022, respondent filed in the above-docketed matter a Motion to Dismiss for Failure to State a Claim upon Which Relief Can Be Granted. Subsequently, on May 23, 2022, petitioner filed a First Amended Petition. Such renders the current applicability of respondent's motion ambiguous. Jurisdiction has also not been established in this proceeding.

The premises considered, it is

ORDERED that respondent's Motion to Dismiss for Failure to State a Claim upon Which Relief Can Be Granted, filed March 22, 2022, is denied. It is further

ORDERED that, on or before September 9, 2022, respondent shall file either: (1) An appropriate motion with respect to the First Amended Petition; and/or (2) an Answer To Amended Petition establishing the basis or bases for the Court's jurisdiction and attaching thereto a copy of any supporting documentation.


Summaries of

Henton v. Comm'r of Internal Revenue

United States Tax Court
Aug 15, 2022
No. 3213-22 (U.S.T.C. Aug. 15, 2022)
Case details for

Henton v. Comm'r of Internal Revenue

Case Details

Full title:MARJORIE HENTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 15, 2022

Citations

No. 3213-22 (U.S.T.C. Aug. 15, 2022)