Opinion
9417-23
07-10-2023
ESTATE OF MARION A. MIERSMA, DECEASED, AND JEANNE L. MIERSMA, JEANNE L. MIERSMA, SPECIAL ADMINISTRATOR, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon further review of the Petition, filed June 13, 2023, it is
ORDERED that the caption of this case is amended to read "Jeanne L. Mersma and Estate of Marion A. Mersma, Deceased, Jeanne L. Mersma, Special Administrator, Petitioners v. Commissioner of Internal Revenue, Respondent".