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Weinstein v. Comm'r of Internal Revenue

United States Tax Court
Jun 12, 2023
No. 14083-20 (U.S.T.C. Jun. 12, 2023)

Opinion

14083-20

06-12-2023

MYRON N. WEINSTEIN & KATHERINE LEVINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

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.

A supplement to the motion followed on June 8, 2023, wherein respondent provided the names and addresses of the heirs at law of Myron N. Weinstein and explained that a settlement had been reached as disposition of the case as to Katherine Levine. Simultaneously, petitioner Katherine Levine and respondent also filed a Stipulation of Settlement agreeing to a resolution of the 2017 deficiency as to Katherine Levine.

Accordingly, the premises considered, it is

ORDERED that the Clerk of the Court shall, in addition to the regular service upon the parties, serve of copies of this Order To Show Cause and respondent's motion to dismiss upon the five heirs at law set forth at paragraph 1(b.) through 1(f.) of that motion. It is further

ORDERED that, on or before July 7, 2023, the parties and the heirs at law of Myron N. Weinstein shall in writing show cause, if any, why respondent's motion to dismiss should not be granted and a decision entered against Myron N. Weinstein determining there to be due liabilities in the amounts and for the year set forth in respondent's motion.


Summaries of

Weinstein v. Comm'r of Internal Revenue

United States Tax Court
Jun 12, 2023
No. 14083-20 (U.S.T.C. Jun. 12, 2023)
Case details for

Weinstein v. Comm'r of Internal Revenue

Case Details

Full title:MYRON N. WEINSTEIN & KATHERINE LEVINE, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Jun 12, 2023

Citations

No. 14083-20 (U.S.T.C. Jun. 12, 2023)