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Eastmond v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2022
No. 6460-22L (U.S.T.C. Nov. 7, 2022)

Opinion

6460-22L

11-07-2022

ARLINGTON LEON EASTMOND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro, Judge.

This case is calendared for trial during the Court's December 5, 2022, New York, New York, trial session. On July 27, 2022, respondent filed a Motion for Summary Judgment (Doc. 10), along with a Declaration of Donald F. Davis, Jr. in Support of Motion for Summary Judgment (Doc. 11). Respondent's motion asserts that no trial is necessary in this case because no relevant facts are in dispute. The motion contends that, on the basis of the undisputed facts, the case should be decided in respondent's favor.

By Order served August 2, 2022, petitioner was directed to file on or before August 29, 2022, a response to respondent's Motion for Summary Judgment. The Order further directed respondent to file on or before September 12, 2022, a reply to petitioner's response, or if petitioner failed to file a response a status report.

On September 2, 2022, respondent filed a Status Report (Doc. 13) informing the Court that "[a]s of the date of filing of this status report, petitioner has yet to comply with the Order. The docket shows that petitioner has not filed a response and the undersigned has not received any papers from petitioner.

On September 9, 2022, respondent filed a further Status Report (Doc. 14) informing the Court that petitioner passed away after the petition in this case was filed. By Order served September 13, 2022, respondent was directed to file on or before October 12, 2022, a report setting forth the names, mailing address, and telephone numbers of the heir at law of Arlington Leon Eastmond. Respondent was further directed to attach to the report a copy of Mr. Eastmond's death certificate.

On October 7, 2022, respondent filed a Status Report (Doc. 16) attaching a copy of Mr. Eastmond's death certificate and informing the Court of the progress made to date to identify Mr. Eastmond's heirs and of additional efforts needed to complete that search. The report further provided the name and address of petitioner's grandson, Tyren Eastmond, who is "currently attending to [Mr. Eastmond's] affairs." By Order served October 12, 2022, respondent was directed to file on or before November 10, 2022, a report setting forth the names, mailing address, and telephone numbers of the heirs at law of Mr. Eastmond. The Order further directed the Clerk of the Court to serve a copy of the Order on Tyren Eastmond.

On November 3, 2022, respondent filed a Status Report (Doc. 18) informing the Court that "[o]n October 20, 2022, respondent mailed a letter to petitioner's only confirmed heir, Tyren Eastmond ("Tyren"), at the address appearing on petitioner's death certificate -which address was confirmed by the undersigned through an Accurint search." The report further provided "[a]s of the date of this filing, neither Tyren nor petitioner's purported representatives have called, written to, or otherwise contacted [respondent] to provide any updates."

Upon due consideration, it is hereby

ORDERED that respondent's Motion for Summary Judgment filed July 27, 2022, is set for hearing at the Court's New York, New York, trial session scheduled to commence on December 5, 2022, at 10:00 a.m. in Room 206, 2nd floor, Jacob K. Javits Federal Building, 26 Federal Plaza, New York, New York, 10278. Petitioner's heirs are advised that failure to comply with the terms of this Order or failure to appear at the hearing on December 5, 2022, may result in the Court granting respondent's motion and entering an order and decision against petitioner. It is further

ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Tyren Eastmond at the address provided in paragraph 6 of respondent's Status Report filed October 7, 2022.


Summaries of

Eastmond v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2022
No. 6460-22L (U.S.T.C. Nov. 7, 2022)
Case details for

Eastmond v. Comm'r of Internal Revenue

Case Details

Full title:ARLINGTON LEON EASTMOND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 7, 2022

Citations

No. 6460-22L (U.S.T.C. Nov. 7, 2022)