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Bash v. Comm'r of Internal Revenue

United States Tax Court
May 22, 2024
No. 14069-20 (U.S.T.C. May. 22, 2024)

Opinion

14207-20

05-22-2024

MARGARET C. BASH, PETITIONER AND CRAIG N. BASH, INTERVENOR, v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth Crewson Paris, Judge.

This case was set for trial at the February 13, 2023, Baltimore, Maryland, trial session. On December 19, 2022, docket entry 31, the parties filed a Joint Motion for Continuance. By Order dated December 21, 2022, docket entry 32, this case was stricken for trial and restored to the general docket.

This case was set for trial a second time at the November 6, 2023, Baltimore, Maryland, trial session. On July 5, 2023, docket entry 35, the parties filed a Joint Motion for Continuance. By Order dated August 8, 2023, docket entry 37, this case was stricken for trial and restored to the general docket. By Order dated October 24, 2023, docket entry 38, this case was assigned to this Division of the Court.

On May 13, 2024, petitioner filed a Motion for Leave to File First Amended Petition, and concurrently lodged a First Amended Petition, at docket entries 41 and 42. Petitioner's motion to amend has asserted that Petitioner and Intervenor are no longer married, a judgment granting the request being issued on or about October 20, 2022, after the filing of the petition in this case. Petitioner is moving for leave to amend the Petition and include a request for allocation relief under I.R.C. § 6015(c), due to the change in marital status. After due consideration, it is

ORDERED that, on or before June 13, 2024, Intervenor, Craig N. Bash, and respondent shall each file a Response, if any, to petitioner's Motion for Leave to File First Amended Petition, filed May 13, 2024, docket entry 41. It is further

ORDERED that, on or before June 28, 2024, the parties shall file with the Court a status report (jointly, if possible, otherwise separately) detailing the then-present status of this case.

As this case has been continued twice, the Court expects the parties to be preparing for trial.


Summaries of

Bash v. Comm'r of Internal Revenue

United States Tax Court
May 22, 2024
No. 14069-20 (U.S.T.C. May. 22, 2024)
Case details for

Bash v. Comm'r of Internal Revenue

Case Details

Full title:MARGARET C. BASH, PETITIONER AND CRAIG N. BASH, INTERVENOR, v…

Court:United States Tax Court

Date published: May 22, 2024

Citations

No. 14069-20 (U.S.T.C. May. 22, 2024)