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Dotterer v. Comm'r of Internal Revenue

United States Tax Court
Jan 23, 2024
No. 9668-23S (U.S.T.C. Jan. 23, 2024)

Opinion

9668-23S

01-23-2024

ESTATE OF DWIGHT E. DOTTERER, DECEASED AND LINDA L. DOTTERER, LINDA L. DOTTERER, PERSONAL REPRESENTATIVE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Adam B. Landy, Special Trial Judge

On January 19, 2024, petitioners filed a response to the Court's Order served same day attaching a copy of Mr. Dotterer's Certificate of Death and Letters of Authority for Personal Representative confirming that petitioner Linda L. Dotterer was duly appointed as personal representative of the deceased petitioner's estate on June 16, 2023, by the State of Michigan, Probate Court, Macomb County.

Upon due consideration of the foregoing, and for cause, it is

ORDERED that, sua sponte, the caption of this case is amended to read: "Estate of Dwight E. Dotterer, Deceased, Linda L. Dotterer, Personal Representative, and Linda L. Dotterer, Petitioners v. Commissioner of Internal Revenue, Respondent."

ORDERED that, due to an incorrect caption, the parties' Proposed Stipulated Decision and Settlement Stipulation, at Docs. 11 and 12, filed January 17, 2024, are hereby deemed stricken from the Court's record and shall not be viewable as part of this case. It is further

ORDERED that, on or before February 23, 2024, the parties shall file a revised Proposed Stipulated Decision and Settlement Stipulation or a Status Report (preferably a joint report) to inform the Court of the then-present status of this case.


Summaries of

Dotterer v. Comm'r of Internal Revenue

United States Tax Court
Jan 23, 2024
No. 9668-23S (U.S.T.C. Jan. 23, 2024)
Case details for

Dotterer v. Comm'r of Internal Revenue

Case Details

Full title:ESTATE OF DWIGHT E. DOTTERER, DECEASED AND LINDA L. DOTTERER, LINDA L…

Court:United States Tax Court

Date published: Jan 23, 2024

Citations

No. 9668-23S (U.S.T.C. Jan. 23, 2024)