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Nelson v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 11725-22 (U.S.T.C. Aug. 3, 2022)

Opinion

11725-22

08-03-2022

DAVID B. NELSON & MARYANNE NELSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On June 17, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to David B. Nelson on the ground that no notice of deficiency or notice of determination for tax year 2018 was issued to David B. Nelson that would permit him to invoke the jurisdiction of this Court. Respondent states that petitioners have no objection to the granting of the motion.

Upon due consideration, it is

ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner David B. Nelson is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further

ORDERED that the caption of this case is amended to read: "Maryanne Nelson, Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

Nelson v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 11725-22 (U.S.T.C. Aug. 3, 2022)
Case details for

Nelson v. Comm'r of Internal Revenue

Case Details

Full title:DAVID B. NELSON & MARYANNE NELSON, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 3, 2022

Citations

No. 11725-22 (U.S.T.C. Aug. 3, 2022)