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Bering-Porter v. Comm'r of Internal Revenue

United States Tax Court
Apr 5, 2022
No. 27697-21S (U.S.T.C. Apr. 5, 2022)

Opinion

27697-21S

04-05-2022

GAIL BERING-PORTER & GERALD PORTER, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Maurice B. Foley Chief Judge

Gerald Porter died prior to the filing of the petition commencing this case. On December 10, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Gerald Porter.

Upon due consideration, it is

ORDERED that at a reasonable time, but no later than May 6, 2022, the parties shall confer as to the present status of this case, including (1) the names and addresses of decedent's heirs at law and (2) whether decedent's heirs at law intend to probate decedent's estate. It is further

ORDERED that, on or before May 20, 2022, respondent shall file a supplement to his above-mentioned motion, including the matters set forth in the preceding ordered paragraph.

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Summaries of

Bering-Porter v. Comm'r of Internal Revenue

United States Tax Court
Apr 5, 2022
No. 27697-21S (U.S.T.C. Apr. 5, 2022)
Case details for

Bering-Porter v. Comm'r of Internal Revenue

Case Details

Full title:GAIL BERING-PORTER & GERALD PORTER, DECEASED, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Apr 5, 2022

Citations

No. 27697-21S (U.S.T.C. Apr. 5, 2022)