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Wadley v. Comm'r of Internal Revenue

United States Tax Court
May 10, 2024
No. 25115-16 (U.S.T.C. May. 10, 2024)

Opinion

25115-16 20486-17

05-10-2024

ROBERT D. WADLEY & IRENE P. WADLEY, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Tamara W. Ashford Judge

On May 9, 2024, pursuant to the Court's February 12, 2024, Order, the parties filed a Joint Status Report, apprising the Court of the then present status of these consolidated micro-captive insurance cases. The parties report that they have been engaged in settlement discussions regarding settlement of these cases (and multiple other otherwise unrelated cases involving petitioners with micro-captives managed by one of the two managers in these cases.) The parties also report that a written settlement offer was submitted to respondent in February 2024, and two telephone conferences were held with the parties' counsel in April 2024. The parties further report that as a result of the telephone conferences, a revised settlement offer was submitted to respondent earlier this month and respondent is now considering this revised settlement offer. Accordingly, the parties request that the Court allow them to file a status report in 90 days, apprising the Court of the then present status of these cases. Upon due consideration, it is hereby

ORDERED that the parties shall, on or before August 8, 2024, file status reports, separately or jointly, apprising the Court of the then present status of these cases.


Summaries of

Wadley v. Comm'r of Internal Revenue

United States Tax Court
May 10, 2024
No. 25115-16 (U.S.T.C. May. 10, 2024)
Case details for

Wadley v. Comm'r of Internal Revenue

Case Details

Full title:ROBERT D. WADLEY & IRENE P. WADLEY, ET AL., Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: May 10, 2024

Citations

No. 25115-16 (U.S.T.C. May. 10, 2024)