Attorney-at-Law

THE CASE OF THE MISSING HEIR

In Uncategorized on 07/29/2022 at 11:31

Judge Gale, or the parties, seem to have lost an heir somewhere along the tangled trail of Lawrence W. Nelson, III, Deceased and Jacalyn A. Thompson, Docket No. 18374-15, filed 7/29/22.

IRS wants to toss the late Lawrence (a/k/a Lonnie), who died post-petition, for want of prosecution.

“Respondent represents that he has been advised that no representative or fiduciary is currently authorized to act on behalf of the estate of Mr. Nelson and that Mr. Nelson’s only ascertainable heirs at law are his surviving spouse, petitioner Jacalyn A. Thompson  (Ms. Thompson), and his surviving issue, Brittany Thompson. Respondent further represents that neither Ms. Thompson nor Mr. Nelson’s surviving issue objects to our granting the Motion.” Order, at p. 1.

Jacalyn has established innocent spousery for all but about $51K of the deficiency and add-ons, and has stiped to settled issues with IRS. Order, at pp. 8-9.

So let’s do a Thackeray, and “shut up the box and the puppets, for our play is played out,” right?

Except.

Remember my blogpost “A Voyage of Discovery – Part Deux,” 10/1/21. All y’all will recall one ANR, possibly another surviving issue of the late Lawrence a/k/a Lonnie. A docket search reveals no order resolving whether ANR is in or out. If her fate is buried in a status report, perhaps it should be recited in the Order and Decision for the sake of completeness.

Yes, Tax Court is truly a voyage of discovery.

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