From Casetext: Smarter Legal Research

Just v. Comm'r of Internal Revenue

United States Tax Court
Aug 10, 2022
No. 13841-22S (U.S.T.C. Aug. 10, 2022)

Opinion

13841-22S

08-10-2022

CRYSTAL L. JUST & CHARLES A. JUST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On August 9, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Charles A. Just on the ground that no notice of deficiency or notice of determination was issued to Mr. Just for the taxable year 2017. Respondent states in the motion to dismiss as to Mr. Just that petitioners do 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 petitioner Charles A. Just is dismissed for lack of jurisdiction. It is further

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


Summaries of

Just v. Comm'r of Internal Revenue

United States Tax Court
Aug 10, 2022
No. 13841-22S (U.S.T.C. Aug. 10, 2022)
Case details for

Just v. Comm'r of Internal Revenue

Case Details

Full title:CRYSTAL L. JUST & CHARLES A. JUST, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 10, 2022

Citations

No. 13841-22S (U.S.T.C. Aug. 10, 2022)