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Engler v. Comm'r of Internal Revenue

United States Tax Court
Jul 11, 2023
No. 12849-22S (U.S.T.C. Jul. 11, 2023)

Opinion

12849-22S

07-11-2023

ALBERT ENGLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Eunkyong Choi Special Trial Judge

This case was calendared for trial at the Court's New York City, New York trial session, which is scheduled to begin April 11, 2023. On February 13, 2023, respondent filed a Status Report with the Court indicating that a settlement in this case had been reached and that they expect to submit to the Court a fully stipulated decision resolving this case. On February 15, 2023, the Court served an Order on the parties striking the case from the calendar, retaining jurisdiction and giving them until May 11, 2023, to submit to the Court either a stipulated decision or file a joint report (or separate reports, if preferred) regarding the then-present status of this case. On May 8, 2023, respondent filed a Status Report indicating to the Court that he was informed that petitioner's power of attorney will be out of the office until May 7, 2023, and so the parties are requesting additional time to file the decision document. On May 8, 2023, the Court served an Order on the parties giving them until June 7, 2023, to submit to the Court either a stipulated decision or file a joint report (or separate reports, if preferred) regarding the then-present status of this case. On June 5, 2023, respondent filed a Status Report with the Court indicating that on June 5, 2023, he had been advised that petitioner's power of attorney passed away last week. On the same day, respondent left a voice-message to the petitioner. Counsel for respondent anticipates that petitioner will sign and return the proposed decision. On June 6, 2023, the Court served an Order on the parties giving them until July 7, 2023, to submit to the Court either a stipulated decision or file a joint report (or separate reports, if preferred) regarding the then-present status of this case. On July 5, 2023, respondent filed a Status Report with the Court indicating that on or before July 6, 2023, counsel for respondent had mailed the proposed stipulation and decision document to petitioner and he anticipates that petitioner will sign and return the proposed stipulation and decision after which counsel for respondent will file it with the Court.

Upon due consideration it is hereby

ORDERED that, on or before August 9, 2023, the parties shall submit to the Court either a stipulated decision or file a joint report (or separate reports, if preferred) regarding the then-present status of this case.


Summaries of

Engler v. Comm'r of Internal Revenue

United States Tax Court
Jul 11, 2023
No. 12849-22S (U.S.T.C. Jul. 11, 2023)
Case details for

Engler v. Comm'r of Internal Revenue

Case Details

Full title:ALBERT ENGLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jul 11, 2023

Citations

No. 12849-22S (U.S.T.C. Jul. 11, 2023)