Opinion
5651-21
02-18-2022
Suzanne S. Clark Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Christian N. Weiler Judge
On February 23, 2021, petitioner filed a petition with the Court, commencing the above-captioned case. On June 28, 2021, respondent filed an answer in this case. Respondent has since been informed that petitioner passed away on December 3, 2020. on February 14, 2022, respondent's counsel filed (1) a Motion for Substitution of Party and to Change Caption, requesting Shepherd Clark, as Personal Representative of the Estate of Suzanne S. Clark, be added as a party to represent petitioner as personal representative of petitioner's estate, and (2) a Motion for Continuance of trial. The motions represent that the personal representative of petitioner's estate has no objection to the granting of the motions.
Upon due consideration and for good cause shown, it is
ORDERED that respondent's Motion for Continuance is granted and this case is stricken for trial from the Court's March 28, 2022, Tampa, Florida trial session and is continued generally. It is further
ORDERED that respondent's Motion to Substitute Party and to Change Caption is granted in that the caption is amended to read: "Estate of Suzanne S. Clark, Deceased, Shepherd Clark, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that respondent's Motion to Substitute Party and to Change Caption (Index #10) is hereby stricken from the Court's record in this case.