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Carson v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 23086-21S (U.S.T.C. Mar. 31, 2023)

Opinion

23086-21S

03-31-2023

LESLYN JO CARSON & CRAIG CARSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Richard T. Morrison Judge

This case was called for trial on March 20, 2023, from the Court's Oklahoma City, Oklahoma, trial session. There was no appearance by or on behalf of petitioner Craig Carson. Petitioner Leslyn Jo Carson and counsel for respondent appeared and were heard.

On March 21, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution as to petitioner Craig Carson.

On March 22, 2023, the Court rendered oral findings of fact and opinion.

Upon due consideration and for cause more fully appearing in the transcripts of the proceedings, it is

ORDERED that respondent's March 21, 2023, Motion to Dismiss for Lack of Prosecution is granted, and Craig Carson is dismissed for lack of prosecution. A decision will be entered in due course. It is further

ORDERED that petitioner's objection to paragraph 19 of the Stipulation of Facts, lodged with the Court on March 20, 2023, is overruled.


Summaries of

Carson v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 23086-21S (U.S.T.C. Mar. 31, 2023)
Case details for

Carson v. Comm'r of Internal Revenue

Case Details

Full title:LESLYN JO CARSON & CRAIG CARSON, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 31, 2023

Citations

No. 23086-21S (U.S.T.C. Mar. 31, 2023)