Opinion
26036-22S
06-20-2023
JOE W. ELDRIDGE & LEANNA A. ELDRIDGE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 26, 2023, respondent filed in the above-docketed matter a Motion To Dismiss for Lack of Prosecution as to petitioner Leanna A. Eldridge, in which respondent moved the Court to enter a decision with respect to Leanna A. Eldridge in the amounts and for the year set forth therein. Respondent advised in the Motion that petitioner Leanna A. Eldridge died after the filing of the Petition in this case and that no fiduciary has been appointed to act on behalf of Leanna A. Eldridge, deceased, or her estate. The Motion further advises that petitioner Joe W. Eldridge does not object to the granting thereof.
The Motion, however, appears incomplete and is not fully in accordance with Nordstrom v. Commissioner, 50 T.C. 30 (1968). To wit, the Motion does not set forth the names and addresses of the heirs at law of petitioner Leanna A. Eldridge, nor does it indicate the parties' intentions with respect to disposition of the remaining case as to Joe W. Eldridge so as to permit the requisite comprehensive resolution of this matter. See id.
Upon due consideration, it is
ORDERED that, on or before July 6, 2023, respondent shall file with the Court a supplement to the just-referenced Motion to Dismiss and shall set forth therein: (1) The names and addresses of the heirs at law of Leanna A. Eldridge; and (2) the status of this case as to Joe W. Eldridge, particularly as regards settlement or resolution. The Court would also expect respondent and Joe W. Eldridge to file a stipulation of settled issues setting forth any agreed disposition as to Joe W. Eldridge for taxable year 2020.