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Wheelwright v. Comm'r of Internal Revenue

United States Tax Court
Aug 15, 2023
No. 12877-22 (U.S.T.C. Aug. 15, 2023)

Opinion

12877-22

08-15-2023

JERRY WHEELWRIGHT & RENEE M. WHEELWRIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Christian N. Weiler Judge.

This case is scheduled for trial at the Court's December 11, 2023, San Antonio, Texas trial session. On August 7, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to petitioner Renee M. Wheelwright and to Change Caption. Respondent's motion is not opposed by petitioners and states that the parties have reached a basis for settlement. On August 10, 2023, respondent filed a duplicate copy of his prior Motion to Dismiss for Lack of Jurisdiction as to petitioner Renee M. Wheelwright and to Change Caption.

Considering the foregoing, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to petitioner Renee M. Wheelwright and to Change Caption, filed on August 7, 2023, is granted, and this case is dismissed as to petitioner Renee M. Wheelwright. It is further

ORDERED that the Clerk of Court is directed to amend the caption of this case to read: "Jerry Wheelwright, Petitioner, v. Commissioner of Internal Revenue, Respondent." It is further

ORDERED that respondent's duplicate Motion to Dismiss for Lack of Jurisdiction as to petitioner Renee M. Wheelwright and to Change Caption filed on August 10, 2023, shall be stricken from the record in this case. It is further

ORDERED that the parties shall, on or before September 29, 2023, file a proposed stipulated decision or a status report.


Summaries of

Wheelwright v. Comm'r of Internal Revenue

United States Tax Court
Aug 15, 2023
No. 12877-22 (U.S.T.C. Aug. 15, 2023)
Case details for

Wheelwright v. Comm'r of Internal Revenue

Case Details

Full title:JERRY WHEELWRIGHT & RENEE M. WHEELWRIGHT, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 15, 2023

Citations

No. 12877-22 (U.S.T.C. Aug. 15, 2023)