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Emmel v. Comm'r of Internal Revenue

United States Tax Court
Aug 8, 2022
No. 15037-21S (U.S.T.C. Aug. 8, 2022)

Opinion

15037-21S

08-08-2022

SUZANNE C. EMMEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Adam B. Landy, Special Trial Judge.

This case is scheduled for trial at the Court's September 19, 2022, Los Angeles, California trial session.

On August 4, 2022, respondent filed a Motion for Continuance. In his motion, respondent states that petitioner passed away, and her surviving heir needs additional time to obtain the required documents to resolve this case on the decedent's behalf. The motion also states that petitioner's surviving heir does not object to the Court granting the motion.

Upon due consideration of respondent's motion and for cause, it is

ORDERED that the caption of this case is amended to read "Suzanne C. Emmel, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further

ORDERED that respondent's Motion for Continuance, filed August 4, 2022, is granted and this case is hereby stricken from the Court's September 19, 2022, Los Angeles, California trial session and is continued. It is further

ORDERED that jurisdiction of this case is retained by the undersigned. It is further

ORDERED that, on or before November 10, 2022, the parties shall file either a proposed stipulated decision or a status report (preferably a joint report) detailing the then-present status of the case.


Summaries of

Emmel v. Comm'r of Internal Revenue

United States Tax Court
Aug 8, 2022
No. 15037-21S (U.S.T.C. Aug. 8, 2022)
Case details for

Emmel v. Comm'r of Internal Revenue

Case Details

Full title:SUZANNE C. EMMEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 8, 2022

Citations

No. 15037-21S (U.S.T.C. Aug. 8, 2022)