Opinion
20222-21S
08-29-2023
DANIEL LEON LAUFERSWILER, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
This case is calendared for trial at the Court's New York, New York, trial session scheduled to commence on September 18, 2023.
On August 17, 2023, the Commissioner filed a Motion for Continuance seeking to allow the deceased petitioner's heirs at law to be appointed as representative of Mr. Lauferswiler's estate. The Court held a conference call with the parties on August 28, 2023, to discuss the motion. The deceased petitioner's heir at law stated that she has been appointed as representative of the estate, and she is awaiting a copy of the Letters of Administration from the Surrogate's Court in New York State.
Upon due consideration of the Commissioner's Motion, the conference call with the parties, and for cause, it is
ORDERED that the Commissioner's Motion for Continuance filed August 17, 2023, is granted, and this case is continued. It is further
ORDERED that the undersigned retains jurisdiction of this case. It is further
ORDERED that, no later than October 13, 2023, the parties shall file an appropriate motion with respect to the heir at law's receipt of the Letters of Administration. It is further
ORDERED that, on or before November 9, 2023, the parties shall file a proposed stipulated decision or status report (preferably a joint report) to inform the Court of the then-present status of this case.