Opinion
266-21
01-13-2022
Reita K. Kiker Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MARK V. HOLMES JUDGE
This case is on the Court's April 4, 2022 trial calendar for Los Angeles, California. On January 3, 2022, respondent moved without oppposition to continue it. The case is relatively low-value and seemed to arise from run-of-the-mill unreported income. But in a phone call with the parties on January 11, 2022 we learned it is one of a cluster of cases arising from the same variation of an estate-planning tool, the strength of which is likely to be resolved in an case that is much further along in litigation. That case is Furrer v. Commissioner, docket number 7633-19. The parties suggested waiting to see what happens in that case. This seems reasonable, and it is
ORDERED that respondent's January 3, 2022 motion for continuance is granted in that this case is stricken from the Court's April 4, 2022 trial calendar. It is also
ORDERED that this division of the Court retains jurisdiction.
The Court will monitor developments in docket number 7633-19 and contact the parties when it is appropriate.