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Kelley v. Comm'r of Internal Revenue

United States Tax Court
May 3, 2023
No. 16383-19 (U.S.T.C. May. 3, 2023)

Opinion

16383-19

05-03-2023

BRIAN KELLEY & CHRISTY KELLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth Crewson Paris, Judge

On February 28, 2023, docket entry 29, respondent filed with the Court a Status Report that indicates that the petitioner Brian Kelley passed away on November 4, 2021. Further, petitioners had been divorced prior to the passing of Brian Kelley. A case is currently pending before Tarrant County, Texas Probate Court No. 2 to determine an application of Independent Administrator and an application of Heirship for the Estate of Brian Kelley, and once an Administrator is appointed, respondent's counsel will work with both petitioner Christy Kelley and the Administrator to attempt to reach a settlement of all issues in this case. The Texas Probate Court has scheduled a Hearing on this matter for May 10, 2023.

After due consideration, and for cause, it is

ORDERED that, on or before June 30, 2023, the parties shall submit decision documents or file written Joint Status Reports with the Court as to the then-present status of this case which should include a copy of the petitioner Brian Kelley's death certificate.


Summaries of

Kelley v. Comm'r of Internal Revenue

United States Tax Court
May 3, 2023
No. 16383-19 (U.S.T.C. May. 3, 2023)
Case details for

Kelley v. Comm'r of Internal Revenue

Case Details

Full title:BRIAN KELLEY & CHRISTY KELLEY, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: May 3, 2023

Citations

No. 16383-19 (U.S.T.C. May. 3, 2023)