Opinion
8117-21
08-03-2022
EDWARD S. DANKS, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
This case was calendared for an in-person trial at the session of the Court scheduled on Monday, May 2, 2022, in San Diego, California. On April 11, 2022, the parties filed a Status Report representing that a basis for settlement has been reached in this case, however, the preparation of the stipulated decision document has not yet been completed.
On April 14, 2022, the Court issued an Order continuing this case for trial from the May 2, 2022, San Diego, California, session of the Court and jurisdiction was retained by the undersigned. On July 29, 2022, the parties filed a Status Report. In that report, the parties represented that petitioner passed away subsequent to the filing of the petition in this case. The parties further state that they have not yet secured sufficient information to ensure the proper party is listed in the caption of this case.
Upon due consideration, it is
ORDERED that, on or before October 3, 2022 either: (1) the parties shall file a joint motion to substitute parties and change caption and shall attach to that motion letters of administration or letters testamentary establishing the appointment by a court of competent jurisdiction of an executor, personal representative, or fiduciary for the Estate of Edward S. Danks, SR Deceased; or (2) the parties shall file an appropriate motion in accordance with Nordstrom v. Commissioner, 50 T.C. 30 (1968), setting forth the names and addresses of the heirs at law of petitioner, Edward S. Danks, SR. It is further
ORDERED that, on or before October 3, 2022, the parties shall file (1) a stipulated decision or (2) a joint status report (or separate reports if this is not possible) of the then-present status of this case.