Opinion
6306-20S
09-03-2021
Joe Morgan & Jessica J. Morgan Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
KATHLEEN KERRIGAN, JUDGE
On August 27, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to petitioner Joe Morgan, upon the ground that petitioner Joe Morgan is deceased and no estate has been opened or personal representative appointed under State law to continue to prosecute this case on his behalf. The motion further states that petitioner Jessica J. Morgan does not object to the granting of this motion.
Premises considered, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction as to petitioner Joe Morgan is granted and this case is dismissed for lack of jurisdiction as to petitioner Joe Morgan. It is further
ORDERED that the caption of this case is amended to read: "Jessica J. Morgan, Petitioner, v. Commissioner of Internal Revenue, Respondent".
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