Opinion
19692-23L
08-29-2024
JAMES E. FRANKEL & JILL S. WOLLMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
James S. Halpern, Judge.
This case is calendared for trial at the Court's September 23, 2024, New York City, New York, trial session. On July 23, 2024, respondent filed a Motion for Summary Judgment. On August 27, 2024, petitioners' filed a Motion to Withdraw the petition, stating that respondent did not object. In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien and/or levy case may be dismissed upon motion by the petitioner. Therefore, it is
ORDERED that respondent's Motion for Summary Judgment filed July 23, 2024, is denied as moot. It is further
ORDERED that this case is stricken for trial at the above trial session. It is further ORDERED that petitioners' Motion to Withdraw is granted, in that this case is dismissed.