Opinion
13102-20L
04-03-2024
BENJAMIN H. SKELLINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Ronald L. Buch, Judge
Three motions are pending before the Court. On May 12, 2023, the Commissioner filed a Motion for Summary Judgment arguing that he was entitled to judgment as a matter of law. A few days later, on May 22, 2023, the Commissioner filed a Motion to Dismiss on Grounds of Mootness (which he later supplemented) arguing that this case is moot because the liabilities had been paid. The Court did not act on the motions because the parties were continuing to resolve disputed issues. Then on April 2, 2024, Mr. Skellington filed Motion to Dismiss, asking to voluntarily dismiss his case. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien or levy case may be dismissed upon motion by the petitioner. Accordingly, it is
ORDERED that the Commissioner's Motion for Summary Judgment filed May 12, 2023, is denied as moot. It is further
ORDERED that the Commissioner's Motion to Dismiss on Grounds of Mootness filed May 22, 2023 (as supplemented) is denied as moot. It is further
ORDERED that Mr. Skellington's Motion to Dismiss filed April 2, 2024, is granted and this case is dismissed.