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Kelley v. Comm'r of Internal Revenue

United States Tax Court
Jul 6, 2023
No. 16383-19 (U.S.T.C. Jul. 6, 2023)

Opinion

16383-19

07-06-2023

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


ORDER

Elizabeth Crewson Paris, Judge

On June 30, 2023, docket entry 33, respondent filed with the Court a Status Report which indicates that petitioner Brian Kelley passed away on November 4, 2021. Respondent has attached thereto a copy of petitioner Brian Kelley's death certificate as Exhibit A. Further, a hearing has been scheduled for June 30, 2023, 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. 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.

After due consideration, it is

ORDERED that, on or before November 3, 2023, the parties shall submit a Proposed Stipulated Decision document or file Joint Status Reports with the Court as to the then-present status of this case. The Joint Status Report should include a copy of the Order appointing the Independent Administrator and a copy of the Heirship application.


Summaries of

Kelley v. Comm'r of Internal Revenue

United States Tax Court
Jul 6, 2023
No. 16383-19 (U.S.T.C. Jul. 6, 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: Jul 6, 2023

Citations

No. 16383-19 (U.S.T.C. Jul. 6, 2023)