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Dunham v. Comm'r of Internal Revenue

United States Tax Court
Sep 14, 2023
No. 12875-19 (U.S.T.C. Sep. 14, 2023)

Opinion

12875-19

09-14-2023

STEPHEN DUNHAM & DEBRA DUNHAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth A. Copeland Judge

This case is calendared for trial at the Kansas City, Missouri Trial Session of the Court scheduled to commence on October 2, 2023.

On August 29, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. Respondent informed the Court that Petitioner Stephen Dunham passed away on November 15, 2021. Respondent informed the Court that no representative or fiduciary has been or will be authorized to act on behalf of the Estate of Stephen Dunham as there are no assets to distribute. Accordingly, the caption of this case will be amended and Respondent's Motion will be addressed by separate Order.

Upon due consideration, and for cause, it is

ORDERED that the caption of this case be amended to read "Stephen Dunham, Deceased & Debra Dunham, Petitioners v. Commissioner of Internal Revenue, Respondent."


Summaries of

Dunham v. Comm'r of Internal Revenue

United States Tax Court
Sep 14, 2023
No. 12875-19 (U.S.T.C. Sep. 14, 2023)
Case details for

Dunham v. Comm'r of Internal Revenue

Case Details

Full title:STEPHEN DUNHAM & DEBRA DUNHAM, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Sep 14, 2023

Citations

No. 12875-19 (U.S.T.C. Sep. 14, 2023)