Opinion
18681-21S
11-10-2021
Pamela R. Wilkinson & Dennis G. Wilkinson, Deceased Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 8, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Dennis G. Wilkinson and To Change Caption on the ground the petition was not properly executed by decedent Dennis G. Wilkinson or a qualified fiduciary duly appointed by a State court of competent Jurisdiction. In his motion to dismiss respondent states that petitioners do not object to the granting of the motion. Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to Dennis G. Wilkinson is dismissed for Lack of Jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Pamela R. Wilkinson, Petitioner v. Commissioner of Internal Revenue, Respondent".