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Hoppenfeld v. Comm'r of Internal Revenue

United States Tax Court
Apr 19, 2023
No. 13023-21SL (U.S.T.C. Apr. 19, 2023)

Opinion

13023-21SL

04-19-2023

MARILYN P. HOPPENFELD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Eunkyong Choi Special Trial Judge

This case was calendared for trial at the April 11, 2023, New York City, New York, trial session of the Court. On March 21, 2023, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute. By Order to Show Cause served March 22, 2023, the Court directed petitioner to show cause in writing why respondent's Motion to Dismiss for Failure to Properly Prosecute, should not be granted and a decision entered against petitioner for the amounts and year set forth in respondent's Motion. Petitioner did not file any response to the Order to Show Cause.

This case was called and recalled from the Trial Session of the Court at New York City on April 11, 2023. Both petitioner and counsel for respondent appeared and were heard. At that time petitioner made an Oral Motion for Continuance and respondent did not object. After discussions with the Court, respondent indicted they would file a Motion for Continuance requesting that the case be returned to general docket to give petitioner more time to prepare for trial. On April 12, 2023, respondent filed a Motion for Continuance.

Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is hereby

ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed March 21, 2023, is denied as moot. It is further

ORDERED that the Court's Order to Show Cause dated March 22, 2023, is discharged. It is further OREDERED that petitioner's Oral Motion for continuance is denied as moot. It is further

ORDERED that Respondent's Motion for Continuance filed April 12, 2023, is granted and this case is continued. It is further

ORDERED that jurisdiction is no longer retained by the undersigned. It is further

ORDERED that this case is returned to the general docket for trial or other disposition.


Summaries of

Hoppenfeld v. Comm'r of Internal Revenue

United States Tax Court
Apr 19, 2023
No. 13023-21SL (U.S.T.C. Apr. 19, 2023)
Case details for

Hoppenfeld v. Comm'r of Internal Revenue

Case Details

Full title:MARILYN P. HOPPENFELD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Apr 19, 2023

Citations

No. 13023-21SL (U.S.T.C. Apr. 19, 2023)