Opinion
36511-21S
03-14-2022
Alan Lipke & Yvonne Lipke, Deceased Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On March 8, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Yvonne Lipke and To Change Caption on the ground the petition was not filed by a fiduciary legally entitled to act on behalf of decedent Yvonne Lipke in this case. In his his motion to dismiss as to Yvonne Lipke respondent states that petitioner Alan Lipke does 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 relating to Yvonne Lipke is granted and this case is dismissed for lack of jurisdiction as to decedent Yvonne Lipke. It is further
ORDERED that the caption of this case is amended to read: "Alan Lipke, Petitioner v. Commissioner of Internal Revenue, Respondent".