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Ruhfass v. Comm'r of Internal Revenue

United States Tax Court
Aug 26, 2022
No. 8298-21 (U.S.T.C. Aug. 26, 2022)

Opinion

8298-21

08-26-2022

WERNER RUHFASS & SHEILA RUHFASS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Kathleen Kerrigan Chief Judge

On August 19, 2022, respondent filed a document incorrectly titled motion to dismiss for lack of jurisdiction, advising the Court that petitioner Werner Ruhfass died subsequent to the filing of the petition in this case and asking the Court to dismiss him for lack of prosecution. The parties also filed a proposed stipulated decision between respondent and petitioner Sheila Ruhfass. Upon due consideration, it is

ORDERED that the proposed stipulated decision, filed August 19, 2022 is recharacterized as a stipulation of settlement. It is further

ORDERED that respondent's motion to dismiss for lack of jurisdiction, filed August 19, 2022, is recharacterized as respondent's motion to dismiss for lack of prosecution as to petitioner Werner Ruhfass. It is further

ORDERED that the above-referenced motion to dismiss is granted, and this case is dismissed for lack of prosecution insofar as it relates to petitioner Werner Ruhfass. It is further

ORDERED and DECIDED that for taxable year 2018 there is a deficiency in income tax due from petitioners in the amount of $13,860.00 and no penalty due under I.R.C. section 6662(a).


Summaries of

Ruhfass v. Comm'r of Internal Revenue

United States Tax Court
Aug 26, 2022
No. 8298-21 (U.S.T.C. Aug. 26, 2022)
Case details for

Ruhfass v. Comm'r of Internal Revenue

Case Details

Full title:WERNER RUHFASS & SHEILA RUHFASS, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 26, 2022

Citations

No. 8298-21 (U.S.T.C. Aug. 26, 2022)