Opinion
14223-20
01-04-2024
GARY LEW MINER AND MAUREEN KENNEDY MINER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case was continued from the Court's November 8, 2021, San Francisco, California, trial session. On November 20, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution as to petitioner Gary Lew Miner. In the Motion respondent states that Mr. Miner has died, that he left a will naming petitioner Maureen Kennedy Miner as executor, and that the will has not been and will not be submitted to a state court for probate. He represents that Mrs. Miner does not object to the granting of the Motion to Dismiss.
On November 20, 2023, the parties filed a Stipulation of Settled Issues that resolves all issues remaining in the case. The Court will enter a stipulated decision in due course.
Upon due consideration and for cause, it is
ORDERED that the caption of this case is hereby amended to read: "Gary Lew Miner, Deceased, and Maureen Kennedy Miner, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the Motion to Dismiss for Lack of Prosecution, filed November 20, 2023, is granted, and petitioner Gary Lew Miner, deceased, is dismissed from this case. It is further
ORDERED that, on or before February 2, 2024, respondent shall submit decision documents or file a status report informing the Court of the then-present status of the case.