Opinion
9601-24
09-25-2024
BRENDA C. NESS & JAMES L. NESS, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction as to Estate of James L. Ness, Deceased, filed September 23, 2024; there being no objection to the granting of that Motion; and for cause, it is
ORDERED that respondent's above-referenced Motion is recharacterized as respondent's Motion to Dismiss for Lack of Jurisdiction as to James L. Ness, Deceased. It is further
ORDERED that respondent's just-referenced Motion is granted in that this case is dismissed for lack of jurisdiction as to James L. Ness, Deceased, on the ground that the case was not brought by the decedent or by a fiduciary or other representative entitled under state law to institute a case on behalf of the decedent's estate. It is further
ORDERED that the caption of this case is amended to read: "Brenda C. Ness, Petitioner v. Commissioner of Internal Revenue, Respondent."