Jacobson v. Comm'r
United States Tax Court
P petitioned under I.R.C. sec. 7623(b)(4) for review of R's denial of her claim for a whistleblower award. P subsequently moved for voluntary dismissal of her case, to which R has not objected. Held: Because R will suffer no prejudice from dismissal of this case, we will apply the principles of Wagner v. Commissioner, 118 T.C. 330 (2002), and grant P's motion.
1Opinion of the Court
ELIZABETH M. JACOBSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jacobson v. Comm'r
Docket No. 20577-15W
United States Tax Court
2017 U.S. Tax Ct. LEXIS 4; 148 T.C. No. 4;
February 8, 2017, Filed
An appropriate order of dismissal will be entered.
P petitioned under I.R.C. sec. 7623(b)(4) for review of R's denial of her claim for a whistleblower award. P subsequently moved for voluntary dismissal of her case, to which R has not objected.
Held: Because R will suffer no prejudice from dismissal of this case, we will apply the principles of Wagner v. Commissioner, 118 T.C. 330 (2002),…
2Cases cited5 opinions
- Reta L. McCants as Administratrix of the Estate of Johnny L. McCants Deceased v. Ford Motor Company, Inc.Court of Appeals for the Eleventh Circuit · 1986
- Estate of Ming v. CommissionerUnited States Tax Court · 1974
- VETRANO v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Wagner v. Comm'rUnited States Tax Court · 2002
- Davidson v. CommissionerUnited States Tax Court · 2015
3Cited by1 opinion
- Schussel v. Comm'rUnited States Tax Court · 2017