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Samuel S. Thu v. Comm'r of Internal Revenue

United States Tax Court
Nov 10, 2022
No. 28040-21S (U.S.T.C. Nov. 10, 2022)

Opinion

28040-21S

11-10-2022

SAMUEL S. THU & MUOI TRUONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Lewis R. Carluzzo Chief Special Trial Judge

This case for the redetermination of a deficiency is before the Court on respondent's motion to dismiss for lack of jurisdiction as to Muoi Truong and to change caption, filed October 14, 2022, and heard on November 8, 2022, when the case was recalled from the calendar during the Boston, Massachusetts, trial session of the Court. The parties appeared and were heard.

Premises considered, for the reasons set forth in respondent's motion, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is

ORDERED that respondent's motion to dismiss for lack of jurisdiction as to petitioner Muoi Truong and to change caption is granted, and this case is dismissed for lack of jurisdiction insofar as it relates to petitioner Muoi Truong for the reasons set forth in respondent's motion. It is further

ORDERED that the caption of this case is amended to read "Samuel S. Thu, Petitioner v. Commissioner of Internal Revenue, Respondent."


Summaries of

Samuel S. Thu v. Comm'r of Internal Revenue

United States Tax Court
Nov 10, 2022
No. 28040-21S (U.S.T.C. Nov. 10, 2022)
Case details for

Samuel S. Thu v. Comm'r of Internal Revenue

Case Details

Full title:SAMUEL S. THU & MUOI TRUONG, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 10, 2022

Citations

No. 28040-21S (U.S.T.C. Nov. 10, 2022)