Opinion
14398-21
04-06-2022
KURT F. WEBSTER & CHERIE KINGERY-WEBSTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Maurice B. Foley Chief Judge
On April 4, 2022, respondent filed a Motion To Close on Ground of Duplication in the above-captioned matter at Docket No. 14398-21, bringing to the attention of the Court that the case is a duplicate of the proceeding at Docket No. 16101-21, both of which are premised on a notice of deficiency issued to petitioners with respect to taxable year 2018. However, insofar that a stipulated decision was entered in Docket No. 16101-21 on April 5, 2022, the motion is more properly in the nature of a Motion To Dismiss on Ground of Duplication and should be so recharacterized.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 14398-21 and 16101-21, it appearing that the cases are duplicative, it is
ORDERED that respondent's motion filed April 4, 2022, shall be recharacterized as a Motion To Dismiss on Ground of Duplication. It is further
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 14398-21 is dismissed on the ground of duplication.