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Morrison v. Commissioner of Internal Revenue

United States Tax Court
Jun 7, 2021
No. 17399-18 (U.S.T.C. Jun. 7, 2021)

Opinion

17399-18

06-07-2021

John Morrison, Deceased, Anna Novak, Successor in Interest, & Anna Novak Petitioners v. Commissioner of Internal Revenue Respondent


ORDER

Mark V. Holmes, Judge

This case was on the March 15, 2021 St. Paul, Minnesota trial calendar. Getting it to settlement or trial was hampered by its origin in a criminal prosecution that ended with conviction and imprisonment. Mr. Morrison died before his release; Ms. Novak now lives on a remote island in Lake Superior. The criminal case produced nearly two dozen large boxes of records seized in a raid. Those boxes are now with respondent. In a call with the parties on June 3, 2021 the Court learned that respondent has drafted a stipulation; the parties are also discussing settlement.

The Court encourages them to continue in these talks, but also wants pretrial preparation to move ahead with the prospect of a live trial of 2-3 days sometime early next year if there's no settlement. It is therefore

ORDERED that on or before August 27, 2021 the parties shall file a status report that describes their positions on the probability and length of trial as well as any obstacles that might require judicial intervention. They should then expect another teleconference to discuss next steps.


Summaries of

Morrison v. Commissioner of Internal Revenue

United States Tax Court
Jun 7, 2021
No. 17399-18 (U.S.T.C. Jun. 7, 2021)
Case details for

Morrison v. Commissioner of Internal Revenue

Case Details

Full title:John Morrison, Deceased, Anna Novak, Successor in Interest, & Anna Novak…

Court:United States Tax Court

Date published: Jun 7, 2021

Citations

No. 17399-18 (U.S.T.C. Jun. 7, 2021)