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Gibson v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 1158-22S (U.S.T.C. Nov. 17, 2022)

Opinion

1158-22S

11-17-2022

RAYMOND LAMAR GIBSON & ETHEL M. GIBSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Adam B. Landy Special Trial Judge

This case was called from the calendar for the Court's November 14, 2022, standalone remote trial session. Petitioners and counsel for respondent appeared and were heard on respondent's Motion to Dismiss for Lack of Prosecution, filed September 7, 2022. Ethel M. Gibson informed the Court that she is the mother, not spouse, of Raymond Lamar Gibson, and as such, she is not a legal party to this case. Respondent requested that his motion be held in abeyance to allow the parties to meet and confer to possibly resolve this case without a trial. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed September 7, 2022, is held in abeyance. It is further

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction as to Ethel M. Gibson, and all references in the petition to Ethel M. Gibson are deemed stricken from the record. It is further

ORDERED that, on the Court's own motion, the caption of this case is amended to read "Raymond Lamar Gibson, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further

ORDERED that, no later than January 13, 2023, petitioner shall produce to respondent all documents related to his claim for taxable year 2020. It is further

ORDERED that, on or before January 30, 2023, the parties shall file either a proposed stipulated decision or a status report (preferably a joint report) detailing the then-present status of the case. It is further

ORDERED that jurisdiction of this case is retained by the undersigned.


Summaries of

Gibson v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 1158-22S (U.S.T.C. Nov. 17, 2022)
Case details for

Gibson v. Comm'r of Internal Revenue

Case Details

Full title:RAYMOND LAMAR GIBSON & ETHEL M. GIBSON, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 17, 2022

Citations

No. 1158-22S (U.S.T.C. Nov. 17, 2022)