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Cooper-Osagie v. Comm'r of Internal Revenue

United States Tax Court
Jun 13, 2022
No. 13970-18S (U.S.T.C. Jun. 13, 2022)

Opinion

13970-18S

06-13-2022

COURTNEY CAYRUTH COOPER-OSAGIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Adam B. Landy, Special Trial Judge

This case is calendared for trial at the September 6, 2022, Columbia, South Carolina, Trial Session of the Court.

On July 16, 2018, petitioner filed a petition for review of a Notice of Determination Concerning Your Request for Relief from Joint and Several Liability. The parties have requested several prior continuances, which the Court has granted, to permit petitioner to seek an annulment of marriage under South Carolina law.

The Court directs the parties to file reports: (1) identifying the specific issues remaining in dispute, (2) discussing whether a South Carolina Family Court or other court of competent jurisdiction has issued a decision or an opinion on whether petitioner is entitled to an annulment of marriage, (3) describing the efforts that the parties have undertaken or plan to undertake to settle this matter, and (4) informing the Court whether the party plans to file any pretrial motion(s) and, if so, the nature of such motion(s).

Upon due consideration, it is

ORDERED that, on or before July 8, 2022, the parties shall file written reports with the Court as more fully described in this order.


Summaries of

Cooper-Osagie v. Comm'r of Internal Revenue

United States Tax Court
Jun 13, 2022
No. 13970-18S (U.S.T.C. Jun. 13, 2022)
Case details for

Cooper-Osagie v. Comm'r of Internal Revenue

Case Details

Full title:COURTNEY CAYRUTH COOPER-OSAGIE, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Jun 13, 2022

Citations

No. 13970-18S (U.S.T.C. Jun. 13, 2022)