Opinion
5520-08 16714-19
04-17-2024
MALKA YERUSHALMI, PETITIONER, AND JOSEPH YERUSHALMI, JANET BALDWIN, NEXT FRIEND, INTERVENOR,, ET AL., v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge.
These cases were on the Court's October 19, 2020 trial calendar for New York City. The deficiencies involved date back to tax years 1999 and 2000. They were each brought by a party to a troubled marriage and it made sense to put them each under a pretrial order. We had them under a pretrial order when Covid shut down the Court's trial capacity.
There has since been litigation over jeopardy assessments, appointment of a next friend, and ultimately a motion for summary judgment by Mr. Yerushalmi. The Court stopped work on the motion because the parties notified us that they were nearing a settlement.
Then Mr. Yerushalmi died.
We spoke with the parties today about what, if anything, can be done to move the cases forward. It seems that the woman whom we'd appointed next friend to represent Mr. Yerushalmi is seeking to become special administritrix of his estate. Until then, as petitioner's counsel put it, we're "in limbo."
To keep an eye on these aged cases, it is
ORDERED that on or before June 17, 2024 the parties file a status report with the docket number and which county's surrogates court has jurisdiction over Mr. Yerushalmi's estate. It would be helpful if they could point out whether it is possible for the Court to monitor that Surrogate Court's docket remotely or whether these cases will have to go onto a long-term status-report track.