Opinion
22246-21 22247-21 22249-21
02-21-2024
CHRISTOPHER FRASER & KAREN W. FRASER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge
These cases were on the Court's October 24, 2022 trial calendar for Atlanta, Georgia. They all involve a noncash charitable-contribution deduction to a religious-education organization. The parties recently reported that petitioners and Appeals were unable to reach a resolution, so we spoke with them today to decide whether the cases needed to move to a pretrial-order track. Petitioners agreed that settlement talks with IRS Counsel have proven more productive, and both parties think it reasonable to keep these cases on a status-report track. It is therefore
ORDERED that on or before April 22, 2024 the parties shall submit decision documents or file a status report describing their progress toward settlement.