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Jackson v. Comm'r of Internal Revenue

United States Tax Court
Nov 9, 2022
No. 30956-21S (U.S.T.C. Nov. 9, 2022)

Opinion

30956-21S

11-09-2022

KENNY L. JACKSON & CATHY JACKSON, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On December 28, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Cathy Jackson, Deceased and To Change Caption on the ground that no notice of deficiency or other notice of determination was issued to decedent or decedent's estate that would permit her to invoke the Court's jurisdiction. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss as to decedent, they failed to do so.

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 decedent is dismissed for lack of jurisdiction. It is further

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


Summaries of

Jackson v. Comm'r of Internal Revenue

United States Tax Court
Nov 9, 2022
No. 30956-21S (U.S.T.C. Nov. 9, 2022)
Case details for

Jackson v. Comm'r of Internal Revenue

Case Details

Full title:KENNY L. JACKSON & CATHY JACKSON, DECEASED, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 9, 2022

Citations

No. 30956-21S (U.S.T.C. Nov. 9, 2022)