From Casetext: Smarter Legal Research

Aflague v. Comm'r of Internal Revenue

United States Tax Court
Mar 28, 2023
No. 12819-22SL (U.S.T.C. Mar. 28, 2023)

Opinion

12819-22SL

03-28-2023

ANTHONY BLAS AFLAGUE & DARLENE AFLAGUE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Peter J. Panuthos Special Trial Judge.

By Notice dated November 23, 2022, this case was calendared for trial at the Court's March 20, 2023 San Francisco, California trial session. On January 19, 2023, respondent filed a Motion for Summary Judgment. By Order dated February 17, 2023, petitioners were directed to file a response to the motion.

When this case was called from the March 20, 2023, San Francisco, California trial calendar of the Court, there was no appearance by or on behalf of petitioners. Respondent appeared and made an Oral Motion to Dismiss for Lack of Prosecution. The Court directed that the motion be granted.

In a conference call with the parties on March 27, 2023, petitioner Darlene Aflague advised the Court and respondent's counsel that petitioner Anthony Blas Aflague, passed away on March 16, 2023. Petitioner further advised that, if allowed some time to get her business affairs in order, she intends to settle this matter with respondent.

Upon due consideration, and for cause, it is

ORDERED that respondent's Motion for Summary Judgment, filed January 19, 2023, is taken under advisement. It is further

ORDERED that the direction by the Court at the trial session that respondent's Oral Motion to Dismiss for Lack of Prosecution be granted is hereby vacated and that motion is denied. It is further

ORDERED that the caption of this case is changed to read: Anthony Blas Aflague, Deceased and Darlene Aflague, Petitioners v. Commissioner of Internal Revenue, Respondent. It is further

ORDERED that this case is continued. It is further

ORDERED that the parties shall, on or before May 15, 2023, communicate to attempt to settle this matter. It is further

ORDERED that the parties shall, on or before June 20, 2023, file status report(s) (joint or separate) advising the Court of the then present status of this matter. It is further

ORDERED that jurisdiction of this matter is hereby retained by the undersigned.


Summaries of

Aflague v. Comm'r of Internal Revenue

United States Tax Court
Mar 28, 2023
No. 12819-22SL (U.S.T.C. Mar. 28, 2023)
Case details for

Aflague v. Comm'r of Internal Revenue

Case Details

Full title:ANTHONY BLAS AFLAGUE & DARLENE AFLAGUE, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 28, 2023

Citations

No. 12819-22SL (U.S.T.C. Mar. 28, 2023)