Opinion
5457-19
05-17-2023
DONNEY R. CARRUTHERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge
This case is currently calendared for trial during the Court's June 5, 2023, Memphis, Tennessee, trial session. On May 11, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution (Doc. 30). Therein, respondent states that petitioner Donney R. Carruthers "died at Memphis, Tennessee on September 10, 2020, which was after the petition in this case was filed."
In accordance with the principles established in Nordstrom v. Commissioner, 50 T.C. 30 (1968), this Court must give proper notice of this proceeding to the heirs at law of the decedent and afford them an opportunity to take whatever action may be necessary to protect their interests. Upon due consideration, it is hereby
ORDERED that, on or before May 30, 2023, respondent shall file a report setting forth, based upon and following a diligent search conducted by respondent, and with respect to the deceased petitioner, the names, mailing addresses, and telephone number of any heirs-at-law, whether administration of an estate has been opened, and whether any person has been appointed as the executor, personal representative, or fiduciary for such estate. Respondent shall also provide a copy of Donney R. Carruthers's death certificate. It is further
ORDERED that this case is calendared for hearing on the status of the case during the Court's June 5, 2023, Memphis, Tennessee, trial session, scheduled to take place in Room 1006, 167 N. Main Street, Memphis, Tennessee, beginning at 10:00 a.m. Central Time on Monday, June 5, 2022.
This Order constitutes official notice to the parties.