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Likens v. Comm'r of Internal Revenue

United States Tax Court
May 2, 2024
No. 10302-21 (U.S.T.C. May. 2, 2024)

Opinion

10302-21

05-02-2024

PAMELA LIKENS, JENNIFER THOMPSON, NEXT FRIEND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Travis A. Greaves Judge.

This case is calendared for trial during the Court's May 13, 2024, Chicago, Illinois, trial session. On April 2, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution.

Respondent states in his motion that he was advised that petitioner Pamela Likens died at Gilbert, Arizona on November 14, 2022, which was after the filing of the petition to commence this case. Respondent attached to his motion, as Exhibit A, a copy of the death certificate for Pamela Likens.

Upon due consideration, it is

ORDERED that the caption of this case is amended to read: "Pamela Likens, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent."


Summaries of

Likens v. Comm'r of Internal Revenue

United States Tax Court
May 2, 2024
No. 10302-21 (U.S.T.C. May. 2, 2024)
Case details for

Likens v. Comm'r of Internal Revenue

Case Details

Full title:PAMELA LIKENS, JENNIFER THOMPSON, NEXT FRIEND, Petitioner v. COMMISSIONER…

Court:United States Tax Court

Date published: May 2, 2024

Citations

No. 10302-21 (U.S.T.C. May. 2, 2024)