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.