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Hughes v. Comm'r of Internal Revenue

United States Tax Court
Feb 10, 2023
No. 26064-22S (U.S.T.C. Feb. 10, 2023)

Opinion

26064-22S

02-10-2023

GARY EDWARD HUGHES & TERESA LEE HUGHES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction as to Teresa Lee Hughes, filed February 9, 2023, and there being no objection to the granting of that Motion, it is

ORDERED that the above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction as to petitioner Teresa Lee Hughes. All references in the Petition to the 2017 taxable year of petitioner Teresa Lee Hughes 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: "Gary Edward Hughes, Petitioner v. Commissioner of Internal Revenue, Respondent."


Summaries of

Hughes v. Comm'r of Internal Revenue

United States Tax Court
Feb 10, 2023
No. 26064-22S (U.S.T.C. Feb. 10, 2023)
Case details for

Hughes v. Comm'r of Internal Revenue

Case Details

Full title:GARY EDWARD HUGHES & TERESA LEE HUGHES, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Feb 10, 2023

Citations

No. 26064-22S (U.S.T.C. Feb. 10, 2023)