Opinion
24511-21
11-17-2021
Robert L. Speakman, Deceased & Rose Marie Speakman Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On November 16, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Robert L. Speakman, Deceased and To Change Caption on the ground that the petition was not filed by a fiduciary legally entitled to act on behalf of the decedent in this case. Respondent states in the motion to dismiss as to decedent that petitioner Rose Marie Speakman does not object to the granting of the motion.
The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to decedent Robert L. Speakman is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Rose Marie Speakman, Petitioner v. Commissioner of Internal Revenue, Respondent".