Opinion
26011-22
08-22-2023
SANDRA J. ANDREW & BENJAMIN C. ANDREW, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Giving due regard to the representations contained in respondent's Motion to Substitute Parties and Change Caption, filed August 17, 2023, and there being no objection to the granting of the Motion, it is
ORDERED that respondent's above-referenced Motion is granted in that the Estate of Benjamin C. Andrew, Deceased, Sandra J. Andrew, Administrator, is substituted for petitioner Benjamin C. Andrew, Deceased, in this case. It is further
ORDERED that the caption of this case is amended to read: "Sandra J. Andrew & Estate of Benjamin C. Andrew, Deceased, Sandra J. Andrew, Administrator, Petitioners v. Commissioner of Internal Revenue, Respondent."