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Westchester Med. Mgmt. Corp. v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 25965-22 (U.S.T.C. Mar. 24, 2023)

Opinion

25965-22

03-24-2023

WESTCHESTER MEDICAL MANAGEMENT CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

The Tax Court is separate and independent from the IRS. Because the petition filed to commence this case on November 21, 2022, has not been properly ratified by petitioner after the Court provided an opportunity to do so, it is

ORDERED that this case is dismissed for lack of jurisdiction. It is further

ORDERED that all pending motions are denied as moot.


Summaries of

Westchester Med. Mgmt. Corp. v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 25965-22 (U.S.T.C. Mar. 24, 2023)
Case details for

Westchester Med. Mgmt. Corp. v. Comm'r of Internal Revenue

Case Details

Full title:WESTCHESTER MEDICAL MANAGEMENT CORP., Petitioner v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 24, 2023

Citations

No. 25965-22 (U.S.T.C. Mar. 24, 2023)