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Estate of Reusswig v. Comm'r of Internal Revenue

United States Tax Court
Feb 14, 2023
No. 24181-16 (U.S.T.C. Feb. 14, 2023)

Opinion

24181-16

02-14-2023

ESTATE OF PETER N. REUSSWIG, DECEASED, NEIL E. AYERVAIS, SPECIAL ADMINISTRATOR AND EMY N. EIBEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Mark V. Holmes, Judge.

This microcaptive-insurance case is one of an unconsolidated cluster of six, but is the only one of the cluster on the Court's March 6, 2023 trial calendar for Dallas, Texas. It arises from the 2012 tax year, and the parties recently moved for a third continuance. This prompted a phone call with them today, and we learned that they are near settlement. But they reasonably want to close all six cases through a closing agreement. Neither party expects to need discovery and both expect that negotiations will soon bring the drafting of the agreement to an end. With this understanding, we'll move the case to a status-report track and it is

ORDERED that the parties' January 24, 2023 motion for continuance is granted in that this case is stricken from the Court's March 6, 2023 trial calendar for Dallas, Texas. It is also

ORDERED that this division of the Court retains jurisdiction. It is also

ORDERED that on or before May 12, 2023 the parties shall file a status report describing their progress in wrapping up a closing agreement and bringing this case to a close.


Summaries of

Estate of Reusswig v. Comm'r of Internal Revenue

United States Tax Court
Feb 14, 2023
No. 24181-16 (U.S.T.C. Feb. 14, 2023)
Case details for

Estate of Reusswig v. Comm'r of Internal Revenue

Case Details

Full title:ESTATE OF PETER N. REUSSWIG, DECEASED, NEIL E. AYERVAIS, SPECIAL…

Court:United States Tax Court

Date published: Feb 14, 2023

Citations

No. 24181-16 (U.S.T.C. Feb. 14, 2023)