Opinion
10246-20S
01-21-2022
Linda S. Lipkin & Sharon E. Feigenbaum Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
Upon due consideration of the Motion To Dismiss for Lack of Jurisdiction as to Sharon E. Feigenbaum and to Change Caption, filed November 19, 2020, and petitioners' failure to respond to the Court's Order issued May 10, 2021, it is
ORDERED that the above-referenced motion is granted and so much of this case as pertains to petitioner Sharon E. Feigenbaum is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Linda S. Lipkin, Petitioner v. Commissioner of". Internal Revenue, Respondent".