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Daly v. Comm'r of Internal Revenue

United States Tax Court
Apr 28, 2022
No. 23070-19S (U.S.T.C. Apr. 28, 2022)

Opinion

23070-19S 7787-20S

04-28-2022

Damian Peter Daly & Jeanne Daly, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Richard T. Morrison, Judge

These cases were called from the calendar of the Court's Mobile, Alabama Trial Session conducted remotely on February 23, 2022. There was no appearance by or on behalf of the petitioners. Counsel for respondent appeared and was heard. This case was recalled on February 23, 2022 and February 24, 2022. There was no appearance by or on behalf of the petitioners. Counsel for respondent appeared and orally moved that the Court dismiss this case for lack of prosecution.

On February 28, 2022, the Court ordered petitioner to show cause why these cases should not be dismissed for lack of prosecution.

On March 28, 2022, at docket number 7787-20S, petitioners filed a response to the Court's February 28, 2022 Order to Show Cause. The petitioners explained they were confused about time and date of the trial.

Upon due consideration of the foregoing, it is

ORDERED that the Clerk of the Court shall file a copy of petitioners' response to the Court's February 28, 2022 Order to Show Cause filed in docket number 7787-20S, in the case at docket number 23070-19S. It is further

ORDERED that respondent's February 24, 2022 oral motion to dismiss for lack of prosecution is denied. It is further

ORDERED that the Court's February 28, 2022 Order to Show Cause is discharged. It is further

ORDERED that this case is set for trial, during the Court's May 16, 2022 Los Angeles, California Trial Session, at a time and date certain of 9:00 a.m. (Pacific Time)/12:00 p.m. (Eastern Time). The trial will be held remotely. It if further

ORDERED that the Clerk of the Court shall serve on the parties a notice of remote proceeding, which contains comprehensive instructions for participating in the trial, and a standing pretrial order.

This Order constitutes official notice of its contents to the parties.


Summaries of

Daly v. Comm'r of Internal Revenue

United States Tax Court
Apr 28, 2022
No. 23070-19S (U.S.T.C. Apr. 28, 2022)
Case details for

Daly v. Comm'r of Internal Revenue

Case Details

Full title:Damian Peter Daly & Jeanne Daly, ET AL., Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Apr 28, 2022

Citations

No. 23070-19S (U.S.T.C. Apr. 28, 2022)