Opinion
12257-21
09-27-2023
DAVID L. SEGEL & PATRICIA A. SEGEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
LEWIS R. CARLUZZO, CHIEF SPECIAL TRIAL JUDGE.
This case for the redetermination of a deficiency was called from the calendar for trial in Chicago, Illinois, on September 25, 2023. Counsel for respondent appeared and confirmed representations made in respondent's status report, filed September 1, 2023, that (1) David L. Segal passed away after the petition was filed, and (2) a basis of settlement has been agreed upon between Patricia A. Segel and respondent. Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that on the Court's motion, this case is continued, with jurisdiction retained by the undersigned. It is further
ORDERED that (1) a stipulation of settlement between Patricia A. Segel and respondent, and (2) respondent's motion to dismiss with respect to David L. Segel, are due as soon as practicable after service of this Order, but not later than October 31, 2023. It is further
ORDERED that the caption of this case is amended to read, "David L. Segel, Deceased, and Patricia A. Segel, Petitioners, v. Commissioner of Internal Revenue, Respondent."