Opinion
15877-21S
09-15-2022
JAMES B. LEMON & KATHRYN G. LEMON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On February 11, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. On March 25, 2022, respondent filed a supplement to his motion. In the motion as supplemented, respondent states that (1) petitioner James B. Lemon has passed away after filing the petition in this case, (2) no probate has been filed on behalf of the estate of Mr. Lemon, (3) no person is authorized under Wisconsin law to act on behalf of Mr. Lemon, and (4) petitioner Kathryn G. Lemon is the only ascertainable heir at law of Mr. Lemon.
Upon due consideration and for cause, it is
ORDERED that, on or before October 6, 2021, petitioner Kathryn G. Lemon shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Prosecution. It is further
ORDERED that the caption of this case is amended to read: "James B. Lemon, Deceased, & Kathryn G. Lemon, Petitioners v. Commissioner of Internal Revenue, Respondent".