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Casey v. Comm'r of Internal Revenue

United States Tax Court
Aug 4, 2022
No. 12766-20 (U.S.T.C. Aug. 4, 2022)

Opinion

12766-20

08-04-2022

ALMA M. CASEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro, Judge

This case was calendared for trial during the Court's March 7, 2022, Dallas, Texas, trial session. On June 23, 2022, counsel Scott Scammahorn filed a Motion for Leave to Withdraw (Doc. 14). On July 13, 2022, the Court held a conference call with the parties and counsel for Karin Branton, executor of petitioner's estate, to discuss the current status of the case and counsel's pending motion.

On August 1, 2022, petitioner filed an unopposed Motion for Substitution of Parties and Change of Caption (Doc. 16) along with a Memorandum in Support of Motion to Substitute Parties and Change Caption (Doc. 17).

Counsel's motion provides that:

Karin Branton, Petitioner's Power of Attorney and executor of her estate, has no objection to the terms of the proposed Decision negotiated between Petitioner and Respondent and has requested that counsel for Petitioner represent the Estate of Alma Casey for the limited purpose of finalizing the case pending before this Court.

Upon due consideration, it is hereby

ORDERED that counsel Scott Scammahorn's Motion for Leave to Withdraw (Doc. 14) is denied as moot. It is further

ORDERED petitioner's Motion for Substitution of Parties and Change of Caption filed August 1, 2022, is granted in that Estate of Alma Casey, is substituted as petitioner in this case. It is further

ORDERED that the caption of this case is amended to read: "Estate of Alma Casey, Deceased, Karin Branton, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent."


Summaries of

Casey v. Comm'r of Internal Revenue

United States Tax Court
Aug 4, 2022
No. 12766-20 (U.S.T.C. Aug. 4, 2022)
Case details for

Casey v. Comm'r of Internal Revenue

Case Details

Full title:ALMA M. CASEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 4, 2022

Citations

No. 12766-20 (U.S.T.C. Aug. 4, 2022)