Opinion
20222-21S
10-18-2022
DANIEL LEON LAUFERSWILER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge
On September 16, 2022, counsel for respondent filed a motion to dismiss for failure to properly prosecute This case was called from the calendar for the Trial Session of the Court at New York, New York on October 11, 2022. There was no appearance by or on behalf of petitioner Counsel for respondent appeared and informed the court that the petitioner died on September 30, 2020. Counsel for the respondent made an oral motion to continue to investigate the matter further and determine if there are next of kin or a person to represent the deceased petitioner. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the motion to dismiss of failure to properly prosecute filed on September 16, 2022, is denied as moot. It is further
ORDERED that the respondent's oral motion to continue is granted and this case is continued generally. It is further
ORDERED that the caption of this case is changed to Daniel Leon Lauferswiler, Deceased, petitioner.