Opinion
31854-21S
04-04-2022
KENDALL JAMES YOSHII, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Maurice B. Foley, Chief Judge.
On January 6, 2022, respondent filed a Motion to Close on Ground of Duplication, therein moving that this case be closed on the ground that it is a duplicate of the case at Docket No. 30958-21S.
A review of the records in this case and the case at Docket No. 30958-21S reveals that the cases are in fact duplicative: Both cases seek review of a Notice of Deficiency dated May 3, 2021, and issued to petitioner with respect to his Federal income tax for the 2018 taxable year. However, a stipulated decision was entered on February 22, 2022, in the case at Docket No. 30958-21S. Accordingly, we will dismiss this case as set forth below.
For cause, it is
ORDERED that, on the Court's own motion, this case is dismissed on the ground of duplication with the case at Docket No. 30958-21S. It is further
ORDERED that respondent's Motion to Close on Ground of Duplication is denied as moot.