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Estate of Cowan v. Comm'r of Internal Revenue

United States Tax Court
Oct 31, 2022
No. 31022-21L (U.S.T.C. Oct. 31, 2022)

Opinion

31022-21L

10-31-2022

ESTATE OF PAULINE A. COWAN, DECEASED, LAURA ANN COWAN WORTHAM, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Alina I. Marshall Judge

This case is calendared for a remote trial at the session of the Court scheduled to commence on November 14, 2022, for cases in which Richmond, Virginia, is the place of trial.

On September 6, 2022, respondent filed a motion for summary judgment. On September 8, 2022, the Court issued an order directing petitioner to file on or before October 7, 2022, a response to respondent's motion for summary judgment. Petitioner has not filed any such response.

On October 24, 2022, respondent filed a motion for leave to file out of time motion for continuance and lodged a motion for continuance. In respondent's motion for leave and respondent's motion for continuance, respondent represents that petitioner's views are unknown as to the granting of each of respondent's motions.

Upon due consideration of the foregoing, it is

ORDERED that respondent's motion for leave to file out of time motion for continuance filed October 24, 2022, is granted and the motion for continuance lodged October 24, 2022, is filed as of the date of service of this order. It is further

ORDERED that, on or before November 9, 2022, petitioner shall file a response to respondent's motion for continuance filed as of the date of service of this order. It is further

ORDERED that respondent's motion for continuance filed as of the date of service of this order, is set for remote hearing on Monday, November 14, 2022, at 10:00 a.m. (EST). It is further

ORDERED that the Clerk of the Court is directed to attach to this order a copy of the notice setting case for trial that was previously issued in this case on July 14, 2022.

This order constitutes official notice to the parties.


Summaries of

Estate of Cowan v. Comm'r of Internal Revenue

United States Tax Court
Oct 31, 2022
No. 31022-21L (U.S.T.C. Oct. 31, 2022)
Case details for

Estate of Cowan v. Comm'r of Internal Revenue

Case Details

Full title:ESTATE OF PAULINE A. COWAN, DECEASED, LAURA ANN COWAN WORTHAM, EXECUTOR…

Court:United States Tax Court

Date published: Oct 31, 2022

Citations

No. 31022-21L (U.S.T.C. Oct. 31, 2022)