Opinion
30011-21S
07-22-2022
ROBERT MARVIN KELLY & FRANCES ANN KELLY, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 21, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Frances Ann Kelly, Deceased, on the ground the petition was not properly executed by or on behalf of decedent Frances Ann Kelly or decedent's estate. In his motion to dismiss as to decedent respondent states that petitioner Robert Marvin Kelly does not object to the granting of the motion. Upon due consideration, 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 Frances Ann Kelly is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Robert Marvin Kelly, Petitioner v. Commissioner of Internal Revenue, Respondent".