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Estate of Finnegan v. Comm'r of Internal Revenue

United States Tax Court
Aug 21, 2023
No. 26869-21 (U.S.T.C. Aug. 21, 2023)

Opinion

26869-21 26872-21 26874-21 26877-21.

08-21-2023

ESTATE OF ROMAN J. FINNEGAN, DECEASED, KEVIN C. TANKERSLEY, PERSONAL REPRESENTATIVE, & LYNETTE FINNEGAN, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Joseph W. Nega Judge

This case was called from the calendar for trial at the Special Session of the Court on August 14, 2023, at Indianapolis, Indiana. Before the Court is the June 14, 2023, Order to Show Cause directing petitioners to file a response in compliance with the provisions of Rule 91(f), showing why facts and evidence set forth in respondent's proposed Stipulation of Facts should not be deemed admitted for the purpose of this case.

On July 5, 2023, petitioners filed a response to the above-referenced Order to Show Cause. Subsequently, the parties filed a stipulation of facts, a supplemental stipulation of facts, as amended, and a second supplemental stipulation of facts, as amended.

Accordingly, it is

ORDERED that the Court's Order to Show Cause, served June 14, 2023, is discharged as moot. It is further

ORDERED that the caption of this case is amended to read "Estate of Roman J. Finnegan, Deceased, Kevin C. Tankersley, Personal Representative, & Lynnette Finnegan, Petitioners v. Commissioner of Internal Revenue, Respondent."


Summaries of

Estate of Finnegan v. Comm'r of Internal Revenue

United States Tax Court
Aug 21, 2023
No. 26869-21 (U.S.T.C. Aug. 21, 2023)
Case details for

Estate of Finnegan v. Comm'r of Internal Revenue

Case Details

Full title:ESTATE OF ROMAN J. FINNEGAN, DECEASED, KEVIN C. TANKERSLEY, PERSONAL…

Court:United States Tax Court

Date published: Aug 21, 2023

Citations

No. 26869-21 (U.S.T.C. Aug. 21, 2023)