Opinion
14083-20
05-10-2023
MYRON N. WEINSTEIN & KATHERINE LEVINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On May 9, 2023, respondent filed in the above-docketed matter a Motion To Dismiss for Lack of Prosecution as to petitioner Myron N. Weinstein, in which respondent moved the Court to enter a decision with respect to Myron N. Weinstein in the amounts and for the year set forth therein. Respondent advised in the motion that petitioner Myron N. Weinstein died after the filing of the petition in this case and that no fiduciary has been appointed to act on behalf of Myron N. Weinstein, deceased, or his estate. The motion further advised that petitioner Katherine Levine did not object to the granting of thereof. The motion, however, appears incomplete and is not fully in accordance with Nordstrom v. Commissioner, 50 T.C. 30 (1968). To wit, the motion does not set forth the names and addresses of the heirs at law of petitioner Myron N. Weinstein, nor does it indicate the parties' intentions with respect to disposition of the remaining case as to Katherine Levine so as to permit the requisite comprehensive resolution of this matter. See Nordstrom v. Commissioner, 50 T.C. 30 (1968).
The premises considered, it is
ORDERED that, on or before June 9, 2023, respondent shall file with the Court a supplement to the just-referenced motion to dismiss and shall set forth therein: (1) The names and addresses of the heirs at law of Myron N. Weinstein; and (2) the status of this case as to Katherine Levine, particularly as regards settlement or resolution. The Court would also expect respondent and Katherine Levine to file a stipulation of settled issues setting forth any agreed disposition as to Katherine Levine for taxable year 2017.