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Lang v. Comm'r of Internal Revenue

United States Tax Court
Aug 24, 2022
No. 14058-22 (U.S.T.C. Aug. 24, 2022)

Opinion

14058-22

08-24-2022

SCOTT LANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

The Tax Court is a court of limited jurisdiction, and we may exercise that jurisdiction only to the extent authorized by Congress. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). Accordingly, and upon due consideration of the record of this case, it is

ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction.


Summaries of

Lang v. Comm'r of Internal Revenue

United States Tax Court
Aug 24, 2022
No. 14058-22 (U.S.T.C. Aug. 24, 2022)
Case details for

Lang v. Comm'r of Internal Revenue

Case Details

Full title:SCOTT LANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 24, 2022

Citations

No. 14058-22 (U.S.T.C. Aug. 24, 2022)