Opinion
16564-22
02-14-2023
ESTATE OF CAROLYN C. WELLS, DECEASED, AND CAROLYN C. WELLS TRUST DATED APRIL 7, 1988, THOMAS E. WELLS, IV, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of petitioner's Motion to Change or Correct Caption, filed February 13, 2023, it is
ORDERED that the above-referenced Motion is recharacterized as petitioner's Motion to Substitute Parties and Change Caption. It is further
ORDERED that, on or before March 7, 2023, petitioner shall file a supplement to the just-referenced Motion and shall attach thereto a copy of the letters testamentary, letters of administration, or other probate court papers issued by a state court of competent jurisdiction, duly appointing Thomas E. Wells, IV, as personal representative for the Estate of Carolyn C. Wells, Deceased.