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Curtis v. Comm'r of Internal Revenue

United States Tax Court
May 27, 2022
No. 7056-19 (U.S.T.C. May. 27, 2022)

Opinion

7056-19

05-27-2022

BETTY W. CURTIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

David Gustafson Judge

Petitioner Betty W. Curtis commenced this case by filing a petition on May 3, 2019. On May 19, 2022, her former daughter-in-law, Susan J. Curtis, filed a letter (Doc. 37) informing the Court that petitioner Betty W. Curtis died on February 10, 2022, and that Albany County Surrogate's Court of the State of New York, issued Letters of Administration by which Susan J. Curtis was appointed as administrator of the Estate of Betty W. Curtis. Attached to the letter, are copies of (1) the certificate of death reflecting that Betty W. Curtis died on February 10, 2022, and (2) the Letters of Administration dated April 13, 2022. It is

ORDERED that the Clerk of the Court is directed to change the caption of the case to read: "Estate of Betty W. Curtis, Deceased, Susan J. Curtis, Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent."


Summaries of

Curtis v. Comm'r of Internal Revenue

United States Tax Court
May 27, 2022
No. 7056-19 (U.S.T.C. May. 27, 2022)
Case details for

Curtis v. Comm'r of Internal Revenue

Case Details

Full title:BETTY W. CURTIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: May 27, 2022

Citations

No. 7056-19 (U.S.T.C. May. 27, 2022)