Opinion
14274-22S
09-13-2023
Z. CARTTER PATTEN, III, DECEASED & LEE PATTEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge
This case for the redetermination of a deficiency is before the Court on respondent's motion to dismiss for lack of prosecution as to Z. Cartter Patten, III, Deceased, filed August 2, 2023, and respondent's motion for continuance, filed August 10, 2023. Both motions were called for hearing in Atlanta, Georgia, on September 11, 2023. Counsel for respondent appeared and argued in support of the motions. There was no appearance by or on behalf of petitioners.
Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion to dismiss is granted, and so much of this case as related to Z. Catter Patten, III, is dismissed for lack of prosecution. It is further
ORDERED that respondent's motion for continuance is granted, and this case is continued with jurisdiction retained by the undersigned.
The parties are advised that unless a proposed stipulated decision is submitted sooner, this case will be set for trial during the Court's 2024 winter term.