Opinion
7086-21
09-28-2023
PARBHUBHAI V. PATEL & KAMUBEN P. PATEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
This case was on the Court's May 1, 2023 San Francisco, California trial calendar. The parties had reached a basis for settlement, but then one of the petitioners passed away. We spoke with the parties today to discuss how to move the case forward. No one objected to the suggestion that Mrs. Patel be substituted as special administrator for her late husband. It is therefore
ORDERED that Parbhubhai V. Patel, Deceased, Kamuben P. Patel, Special Administrator is substituted for Parbhubhai V. Patel as a petitioner in this case. It is also
ORDERED that the caption in this case is changed to read "Parbhubhai V. Patel, Deceased, Kamuben P. Patel, Special Administrator & Kamuben P. Patel, Petitioners v. Commissioner of Internal Revenue, Respondent." It is also
ORDERED that on or before November 27, 2023 the parties shall submit settlement documents or file a status report describing their progress in doing so.
ORDERED that on or before December 12, 2023 the parties shall submit decision documents or respondent shall file a status report describing any progress.