Opinion
10147-20
09-20-2022
GARY THOMAS JOHNSON & MARY LOUISE JOHNSON, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford Judge
This case is currently calendared for trial at the Session of the Court commencing on October 17, 2022, in Hartford, Connecticut. On September 2, 2022, counsel for petitioners filed a Motion to Dismiss for Lack of Prosecution. Therein, counsel for petitioners moves to dismiss this case as to petitioner Gary Thomas Johnson, and in support thereof the motion includes a copy of the Certificate of Death for Mr. Johnson as an exhibit and counsel for petitioners states in the motion that (1) Mr. Johnson died on January 1, 2022, which date was after the petition in this case was filed, (2) no representative or fiduciary is currently authorized to act on behalf of Mr. Johnson's estate, (3) Mr. Johnson left no will for probate and thus there is no duly authorized representative available to act on behalf of his estate, (4) the only ascertainable heirs at law of Mr. Johnson are his surviving spouse, petitioner Mary Louise Johnson, and his surviving issue, Jennifer Johnson-Octeau, neither of whom objects to the granting of the motion, and (5) respondent also does not object to the granting of the motion. Upon due consideration and for cause, it is hereby
ORDERED that the caption of this case is amended to read: "Gary Thomas Johnson, Deceased, and Mary Louise Johnson, Petitioners, v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the Motion to Dismiss for Lack of Prosecution, filed September 2, 2022, is granted, and this case is dismissed as to petitioner Gary Thomas Johnson. An appropriate decision will be entered in due course.