Opinion
23019-22S
01-23-2024
JOEL L. HAMMER & PAULA A. HAMMER, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge.
Upon due consideration of respondent's Motion to Dismiss for Lack of Prosecution as to Petitioner Paula A. Hammer, Deceased, filed January 8, 2024, in which respondent states that petitioner Paula A. Hammer died after the filing of the petition in this case, that no representative of fiduciary is currently authorized to act on behalf of the Estate of Paula A. Hammer, Deceased, that because the estate is de minimis the will has not and will not be submitted for probate and that the only ascertainable heir-at-law is the surviving spouse, Joel L. Hammer who does not object to the granting of the motion, it is
ORDERED that respondent's aforementioned motion, filed January 8, 2024, is granted and this case is dismissed for lack of prosecution as it relates to petitioner Paula A. Hammer, Deceased. It is further
ORDERED that the decision entered with respect to petitioner Paula A. Hammer, Deceased, will be consistent with the decision entered with respect to petitioner Joel L. Hammer and will be entered in due course.