Opinion
2419-22
12-23-2022
HELEN A. COX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves, Judge
This case is set for trial at the Court's January 9, 2023, El Paso, Texas, trial session. The Petition filed February 18, 2022, does not comply with Rule 34(b)(1) of the Tax Court Rules of Practice and Procedure because it does not include petitioner's State of legal residence and mailing address. On December 14, 2022, petitioner filed an unopposed Motion explaining that Helen A. Cox died on August 29, 2020, and asking to change the caption to read: "Estate of Helen A. Cox, Sanford Curtis Cox III, Independent Executor." The Joint Status Report filed December 19, 2022, explains that the parties reached a basis for settlement and will be able to file a proposed stipulated decision after the Court acts on petitioner's Motion.
Upon due consideration, it is
ORDERED that this case is stricken for trial from the January 9, 2023, El Paso, Texas, session of the Court and continued, and jurisdiction is retained by this Division of the Court. It is further
ORDERED that petitioner's Motion is granted insofar as the caption is changed, pursuant to Rule 23(a)(1) of the Tax Court Rules of Practice and Procedure, to read: "Estate of Helen A. Cox, Deceased, Sanford Curtis Cox III, Independent Executor, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that by January 20, 2023, petitioner shall file an amended petition including the information set forth above. It is further
ORDERED that within 30 days after petitioner files the amended petition, the parties shall file a proposed stipulated decision or joint status report.