Opinion
1118-23SL
04-04-2023
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge.
On April 3, 2023, petitioners filed a Motion to Withdraw Petition which the Court will treat as a motion to dismiss. See Wagner v. Commissioner, 118 T.C. 330 (2002). Upon due consideration, it is
ORDERED that petitioners' motion is granted in that this case is dismissed.