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Martin v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 23732-21L (U.S.T.C. Mar. 7, 2023)

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.


Summaries of

Martin v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 23732-21L (U.S.T.C. Mar. 7, 2023)
Case details for

Martin v. Comm'r of Internal Revenue

Case Details

Full title:LEE E. MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 7, 2023

Citations

No. 23732-21L (U.S.T.C. Mar. 7, 2023)