From Casetext: Smarter Legal Research

Nelson v. Comm'r of Internal Revenue

United States Tax Court
Mar 1, 2023
No. 11130-22S (U.S.T.C. Mar. 1, 2023)

Opinion

11130-22S

03-01-2023

JOANN NELSON & MONTE NELSON, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Peter J. Panuthos, Special Trial Judge

By notice dated December 16, 2022, this case is calendared for trial at the Court's April 11, 2023, Detroit, Michigan trial session. On February 2, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Monte Nelson, Deceased and to Change Caption moving to dismiss the case as to the deceased petitioner Monte Nelson and to change the caption to read: "Joann Nelson, Petitioner v. Commissioner of Internal Revenue, Respondent.

Upon due consideration, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Monte Nelson, Deceased and to Change Caption, is granted, and this case is dismissed for lack of jurisdiction as to Monte Nelson. It is further

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

The parties are reminded that this case remains calendared for trial at the Court's April 11, 2023, Detroit, Michigan trial session.


Summaries of

Nelson v. Comm'r of Internal Revenue

United States Tax Court
Mar 1, 2023
No. 11130-22S (U.S.T.C. Mar. 1, 2023)
Case details for

Nelson v. Comm'r of Internal Revenue

Case Details

Full title:JOANN NELSON & MONTE NELSON, DECEASED, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 1, 2023

Citations

No. 11130-22S (U.S.T.C. Mar. 1, 2023)