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Willner v. Comm'r of Internal Revenue

United States Tax Court
Jun 17, 2022
No. 2845-19 (U.S.T.C. Jun. 17, 2022)

Opinion

2845-19

06-17-2022

ANN RUTH WILLNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro, Judge

On November 18, 2020, respondent filed a Motion to Dismiss for Lack of Jurisdiction (Doc. 10). On December 30, 2020, respondent filed a Reply to Petitioner's Response to Respondent's Motion to Dismiss for Lack of Jurisdiction. Respondent advised in the Reply that petitioner died before the filing of the petition in this case and that administration of petitioner's estate was granted to Dorothy Willner. The Reply further advised that Dorothy Willner passed in May 2020 and that counsel Bernard Forseter was named as personal representative of Dorothy Willner's estate.

By Notice served October 7, 2020, this case was scheduled for trial during the Court's January 25, 2021, Washington, D.C., remote trial session. By Order served January 14, 2021, the Court continued the case from the January 25, 2021, remote trial session, and the undersigned judge retained jurisdiction. On April 11, 2022, the parties filed a Joint Status Report (Doc. 29) informing the Court that petitioner's counsel, Bernard Forseter, has not yet been appointed as Dorothy Willner's personal representative and that he is continuing the process of locating the interested parties in Dorothy Willner's estate so that he may obtain Letters of Administration.

On June 14, 2022, respondent filed a Status Reports (Doc. 31). Also on June 14, 2022, the parties filed a Joint Status Report (Doc. 32) informing the Court that petitioner's counsel, Bernard Forseter has completed the process of finding all named heirs in Dorothy Willner's estate and that he is now attempting to notify all non-named heirs.

Upon due consideration, it is hereby

ORDERED that, on or before September 15, 2022, the parties shall file with the Court either a joint report (or, if that is not expedient, then separate reports) describing the status of the case or a stipulated decision document.


Summaries of

Willner v. Comm'r of Internal Revenue

United States Tax Court
Jun 17, 2022
No. 2845-19 (U.S.T.C. Jun. 17, 2022)
Case details for

Willner v. Comm'r of Internal Revenue

Case Details

Full title:ANN RUTH WILLNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jun 17, 2022

Citations

No. 2845-19 (U.S.T.C. Jun. 17, 2022)