Opinion
5890-20S
10-20-2021
Kimberly Masters & Montgomery Masters, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Diana L. Leyden Special Trial Judge
On September 2, 2021, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (motion to dismiss).
This case was calendared and called from the Court's Atlanta, Georgia, Trial Session, conducted remotely on September 27, 2021. There was no appearance by or on behalf of petitioners. Respondent appeared and was heard. This case was recalled on September 29, 2021. There was no appearance by or on behalf of petitioners. Respondent appeared and was heard. By Order served October 1, 2021, this case was continued and jurisdiction was retained by the undersigned. Respondent's Motion to Dismiss for Failure to Properly Prosecute was taken under advisement. The Court directed the parties, on or before October 29, 2021, to submit signed Stipulated Decision documents or file a Joint Status Report indicating the then-present status of the case.
On October 18, 2021, the parties filed a Proposed Stipulated Decision. Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed September 2, 2021, is denied as moot.