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Green v. Comm'r of Internal Revenue

United States Tax Court
Jul 7, 2022
No. 16083-21S (U.S.T.C. Jul. 7, 2022)

Opinion

16083-21S

07-07-2022

BRYAN D. GREEN & CARLA A. GREEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

Lewis R. Carluzzo Chief Special Trial Judge

Before the Court are respondent's motions to dismiss for lack of prosecution and for entry of decision, both filed July 29, 2022. In his motion to dismiss, respondent states that (1) petitioner Bryan D. Green died after the filing of the petition in this case, (2) no representative or fiduciary is authorized to act on behalf of the Estate of Bryan D. Green, deceased, and (3) the only ascertainable heir-at-law is the surviving spouse, Carla A. Green. That being so, it is

ORDERED that respondent's motions are taken under advisement. It is further

ORDERED that the caption of this case is amended to read "Bryan D. Green, Deceased, and Carla A. Green, Petitioners, v. Commissioner of Internal Revenue, Respondent." It is further

ORDERED that on or before July 22, 2022, petitioner Carla A. Green show cause in writing why respondent's motions should not be granted.


Summaries of

Green v. Comm'r of Internal Revenue

United States Tax Court
Jul 7, 2022
No. 16083-21S (U.S.T.C. Jul. 7, 2022)
Case details for

Green v. Comm'r of Internal Revenue

Case Details

Full title:BRYAN D. GREEN & CARLA A. GREEN, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Jul 7, 2022

Citations

No. 16083-21S (U.S.T.C. Jul. 7, 2022)