From Casetext: Smarter Legal Research

Estate of Gaynor v. Comm'r of Internal Revenue

United States Tax Court
Oct 21, 2022
No. 7989-20 (U.S.T.C. Oct. 21, 2022)

Opinion

7989-20

10-21-2022

ESTATE OF LAVERN N. GAYNOR, DECEASED, GEORGE N. GAYNOR, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

David Gustafson Judge

When we ordered (see Doc. 21) that Mr. George N. Gaynor (decedent-petitioner's son and the appointed representative of her estate) be substituted as petitioner in this case, we directed that a copy of that order be sent to the decedent-petitioner's daughter, Lavern D. Gaynor-Spence. That mailing was returned (see Doc. 22) by one of the recipients. Counsel for petitioner apparently believes it was Mr. Gaynor, and the entry in our docket record so states, but we cannot tell whether that is correct. We ordered (see Doc. 23) that the parties should confirm or update Ms. Gaynor-Spence's address. They did so (see Docs. 24 and 25) and Mr. Gaynor's status report (Doc. 25) indicates an apartment number that was missing from the address as we previously rendered it. It is therefore

ORDERED that, in addition to regular service of this order on the parties, the Clerk of the Court shall serve a copy of this order and of our previous order (Doc. 21) on Lavern D. Gaynor-Spence at the address (including apartment number) that appears in Doc. 24, para. (a). It is further

ORDERED that, no later than December 2, 2022, the parties shall file a joint status report (or, if that is not expedient, then separate reports) that shall include their recommendations as to a schedule for further proceedings. Unless the parties recommend otherwise, we would expect to continue the case generally, so that it can be placed on the calendar of an upcoming trial session in Washington, D.C.


Summaries of

Estate of Gaynor v. Comm'r of Internal Revenue

United States Tax Court
Oct 21, 2022
No. 7989-20 (U.S.T.C. Oct. 21, 2022)
Case details for

Estate of Gaynor v. Comm'r of Internal Revenue

Case Details

Full title:ESTATE OF LAVERN N. GAYNOR, DECEASED, GEORGE N. GAYNOR, PERSONAL…

Court:United States Tax Court

Date published: Oct 21, 2022

Citations

No. 7989-20 (U.S.T.C. Oct. 21, 2022)