Opinion
12547-20
03-01-2022
Fred McLane Petitioner v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Emin Toro Judge.
This case was calendared for trial during the Court's March 7, 2022, Dallas, Texas, trial session. On January 21, 2022, petitioner's counsel filed a Motion to Dismiss for Lack of Prosecution (Doc. 8). By Order served January 28, 2022, the parties were directed, among other things, to file in accordance with Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968), the names and addresses of the heirs-at-law of petitioner Fred McLane, deceased.
On February 7, 2022, respondent filed a Motion for Continuance of Trial. By Order served February 11, 2022, respondent's Motion for Continuance of Trial was granted, the case was stricken from the March 7, 2022, trial session, and the undersigned judge retained jurisdiction. The Order further directed the parties to file a report with the Court setting forth the mailing addresses and telephone numbers of Mr. McLane's children identified in the Motion for Continuance of Trial and of the executor of Mr. McLane's estate, Richard H. Lottmann.
On February 25, 2022, respondent filed a Status Report (Doc. 12). Respondent's Status Report provided addresses and telephone numbers for Mr. McLane's heirs-at-law Melissa Mirsaeidi, William Russell McLane, Robert Henry McLane, and executor Richard H. Lottman.
Upon due consideration, it is hereby
ORDERED that, on or before March 30, 2022, respondent, petitioner's above-referenced heirs-at-law, and Mr. Lottman shall show cause why this case should not be dismissed for lack of prosecution. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order, along with copies of petitioner's counsel's Motion to Dismiss for Lack of Prosecution filed January 21, 2022, and respondent's Status Report filed February 25, 2022, on petitioner's heirs-at-law as well as Mr. Lottman at their addresses listed in respondent's Status Report filed February 25, 2022.