Opinion
23732-21L
03-07-2023
LEE E. MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On January 30, 2023, petitioner filed a Motion to Dismiss in which petitioner moves that this case be dismissed pursuant to Wagner v. Commissioner, 118 T.C. 330 (2002). Petitioner states in the motion that respondent does not object to the granting of the motion.
Upon due consideration, it is
ORDERED that petitioner's Motion to Dismiss is granted in that this case is dismissed.