From Casetext: Smarter Legal Research

Chase v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 33802-21 (U.S.T.C. Aug. 3, 2022)

Opinion

33802-21

08-03-2022

KAREN L. CHASE & JOHN F. CHASE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Ronald L. Buch Judge

On July 29, 2022, the Commissioner filed a motion to dismiss for lack of prosecution as to Karen L. Chase and to change caption. In his motion, the Commissioner advises that Ms. Chase died on March 26, 2022, after filing the petition in this case. She was survived by her spouse, petitioner John F. Chase. According to Mr. Chase, no estate for Karen L. Chase, has been submitted for probate and he does not intend to move to be appointed as special administrator.

We are satisfied that, insofar as it seeks dismissal for lack of prosecution, the Commissioner's is well taken. There is no representative or fiduciary currently authorized to act on behalf of the estate of Ms. Chase, and her sole heir at law has notice of this case and does not object to her dismissal from it. But the Court may enter only one decision in a case. As a result, we will hold the Commissioner's motion to dismiss in abeyance and enter a decision as to both petitioners once all issues in this case have been resolved. Accordingly, it is

ORDERED that the caption of this case is amended to read: "Karen L. Chase, Deceased, and John F. Chase, Petitioners v. Commissioner of Internal Revenue Service, Respondent." It is further

ORDERED that the Commissioner's motion to dismiss for lack of prosecution as to Karen L. Chase will be held in abeyance.

The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.


Summaries of

Chase v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 33802-21 (U.S.T.C. Aug. 3, 2022)
Case details for

Chase v. Comm'r of Internal Revenue

Case Details

Full title:KAREN L. CHASE & JOHN F. CHASE, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 3, 2022

Citations

No. 33802-21 (U.S.T.C. Aug. 3, 2022)