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Patterson v. Comm'r of Internal Revenue

United States Tax Court
Nov 16, 2022
No. 31971-21S (U.S.T.C. Nov. 16, 2022)

Opinion

31971-21S

11-16-2022

VIRGIL L. PATTERSON & EMILY NAUMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Adam B. Landy, Special Trial Judge.

This case is calendared for trial at the Dallas, Texas Trial Session of the Court scheduled to commence on December 5, 2022.

On November 14, 2022, respondent filed a status report and advised that a basis for settlement has been reached. The report also stated that petitioner Virgil L. Patterson is deceased, and the parties need additional time to resolve the additional issues in this case.

Upon due consideration of respondent's status report and for cause, it is

ORDERED that the caption of this case is amended to read "Virgil L. Patterson, Deceased, and Emily Naumann, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further

ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on December 5, 2022. It is further

ORDERED that, on or before December 30, 2022, Emily Naumann shall file a further report advising:

(1) whether Emily Naumann or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Virgil L. Patterson, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary;
(2) whether Emily Naumann intends to continue this case on behalf of Virgil L. Patterson, Deceased as the surviving spouse under Texas law, likewise attaching
appropriate documentation to the extent relevant, such as an affidavit pursuant to Texas Estate Code Section 453.004; and
(3) with respect to Virgil L. Patterson, Deceased, the names, mailing addresses, and telephone numbers of any heirs at law, including children, of the deceased petitioner.

ORDERED that, on or before January 31, 2023, the parties shall electronically file a status report (preferably a joint report) to inform the Court of the then-present status of this case, or in the alternative, respondent shall file an appropriate motion and a stipulation of settled issues. It is further

ORDERED that jurisdiction of this case is retained by the undersigned.


Summaries of

Patterson v. Comm'r of Internal Revenue

United States Tax Court
Nov 16, 2022
No. 31971-21S (U.S.T.C. Nov. 16, 2022)
Case details for

Patterson v. Comm'r of Internal Revenue

Case Details

Full title:VIRGIL L. PATTERSON & EMILY NAUMANN, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 16, 2022

Citations

No. 31971-21S (U.S.T.C. Nov. 16, 2022)