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Estate of Horvitz v. Comm'r of Internal Revenue

United States Tax Court
Feb 23, 2023
No. 20409-19 (U.S.T.C. Feb. 23, 2023)

Opinion

20409-19

02-23-2023

ESTATE OF LOIS HORVITZ, DECEASED, MICHAEL HORVITZ, EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

David Gustafson Judge

Now pending before the Court in this case is petitioner's motion for partial summary judgment (Doc. 32) and the Commissioner's motion (Doc. 47) to compel production of documents. In response to our order (Doc. 61), the parties have filed a stipulation of settled issues (Doc. 61) that settles all issues in this case, and the Commissioner has filed a motion (Doc. 62) to withdraw his motion to compel. It is

ORDERED that the Commissioner's motion to withdraw (Doc. 62) is granted, and the Commissioner's motion to compel (Doc. 47) is denied as withdrawn. It is further

ORDERED that petitioner's motion for partial summary judgment (Doc. 32) is denied without prejudice as moot, in light of the announced settlement of all issues. It is further

ORDERED that our order of February 7, 2023 (Doc. 61), is vacated to the extent it requires the scheduling of a hearing, requires the placing of a call to chambers, and permits the filing of memoranda on the issues raised in that order. It is further

ORDERED that, unless the parties have filed a proposed stipulated decision by April 24, 2023, then by that date the parties shall file a status report that shall include a proposed schedule for further proceedings in this case.


Summaries of

Estate of Horvitz v. Comm'r of Internal Revenue

United States Tax Court
Feb 23, 2023
No. 20409-19 (U.S.T.C. Feb. 23, 2023)
Case details for

Estate of Horvitz v. Comm'r of Internal Revenue

Case Details

Full title:ESTATE OF LOIS HORVITZ, DECEASED, MICHAEL HORVITZ, EXECUTOR, Petitioners…

Court:United States Tax Court

Date published: Feb 23, 2023

Citations

No. 20409-19 (U.S.T.C. Feb. 23, 2023)