Opinion
10091-24
09-24-2024
LINDA PALISH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the parties' joint Status Report filed on September 20, 2024; that filing indicating that, while a probate proceeding was commenced with respect to the estate of the nonrequesting spouse, Jeffrey H. Palish, that proceeding was closed on February 26, 2024, and there is currently no duly authorized representative for such estate; and for cause, see Fain v. Commissioner, 129 T.C. 89 (2007), it is
ORDERED that, on or before October 25, 2024, the parties shall file a joint report setting forth the names and addresses of any heirs at law (other than petitioner) for Jeffrey H. Palish.