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Patton v. Comm'r of Internal Revenue

United States Tax Court
Dec 19, 2023
No. 14170-20S (U.S.T.C. Dec. 19, 2023)

Opinion

14170-20S

12-19-2023

BENJAMIN PATTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Lewis R. Carluzzo Chief Special Trial Judge.

This case for the redetermination of a deficiency is before the Court on a joint oral motion for continuance, made on December 18, 2023, when the case was called from the calendar in Houston, Texas, during the trial session that started on that date in that city. Petitioner and counsel for respondent appeared and were heard.

Upon due consideration, and for cause appearing more fully in the transcript of the above-referenced proceedings, it is

ORDERED that respondent's motion to dismiss for lack of prosecution, filed November 15, 2023, is denied as moot. It is further

ORDERED that the joint oral motion is granted, and this case is continued with jurisdiction retained by the undersigned.

Unless a proposed stipulated decision is submitted sooner, the parties should expect this case will be set for trial during the Court's 2024 spring term.


Summaries of

Patton v. Comm'r of Internal Revenue

United States Tax Court
Dec 19, 2023
No. 14170-20S (U.S.T.C. Dec. 19, 2023)
Case details for

Patton v. Comm'r of Internal Revenue

Case Details

Full title:BENJAMIN PATTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Dec 19, 2023

Citations

No. 14170-20S (U.S.T.C. Dec. 19, 2023)