Opinion
18055-19
12-22-2021
Norberto B. Corrales, Deceased and Maritza S. Corrales Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Kathleen Kerrigan Judge
Upon due consideration of respondent's status report, filed December 14, 2021, to which is attached a copy of the death certificate for petitioner Norberto B. Corrales, Deceased and a declaration by Maritza S. Corrales pursuant to California Civil Procedure Code section 377.32, it is
ORDERED that, pursuant to California Civil Procedure Code section 377.33, Maritza S. Corrales is appointed as special administrator of decedent's estate to conduct the litigation of this case on decedent's behalf and, in that capacity, is substituted for decedent as a petitioner in this case. It is further
ORDERED that the caption of this case is amended to read: "Estate of Norberto B. Corrales, Deceased, Maritza S. Corrales, Special Administrator and Maritza S. Corrales, Petitioners v. Commissioner of Internal Revenue, Respondent".