Opinion
33965-21S
04-29-2022
RICHARD D. COWAN & PENNY T. COWAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
Upon due consideration of petitioner Richard D. Cowan's Letter Dated April 4, 2022, to which is attached a copy of the letters of administration from the General Court of Justice in Martin County, North Carolina, appointing Mr. Cowan administrator of the Estate of Penny Taylor Cowan, who died after the petition to commence this case was filed, it is
ORDERED that, on the Court's own motion, the Estate of Penny Taylor Cowan, Deceased, Richard D. Cowan, Administrator is substituted in this case for petitioner Penny T. Cowan. It is further
ORDERED that the caption of this case is amended to read: "Richard D. Cowan and Estate of Penny Taylor Cowan, Deceased, Richard D. Cowan, Administrator, Petitioners v. Commissioner of Internal Revenue, Respondent".