Opinion
10245-24
07-25-2024
JERRY A. SIEGEL & DENISE D. SIEGEL, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 23, 2024 respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Denise D. Siegel on the ground that the Petition was not executed by or on behalf of a fiduciary or personal representative duly appointed by a court of competent jurisdiction and legally entitled to institute a case on behalf of Denise D. Siegel, Deceased. Respondent's motion represents that there is no objection to the granting of the motion. Accordingly, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Denise D. Siegel is granted in that so much of this case relating to petitioner Denise D. Siegel, Deceased is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Jerry A. Siegel, Petitioner v. Commissioner of Internal Revenue, Respondent".