Opinion
18606-19
02-27-2023
SCOTT M. HOENSHEID & ANNE M. HOENSHEID, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
Upon due consideration of petitioner's Motion to Substitute Parties and Change Caption, filed February 17, 2023, and the representations contained in the joint status report, filed February 22, 2023, it is
ORDERED that the above-referenced motion is granted in that the Estate of Scott M. Hoensheid, Deceased, Anne M. Hoensheid, Personal Representative, is substituted for Scott M. Hoensheid. It is further
ORDERED that the caption of this case is amended to read "Estate of Scott M. Hoensheid, Deceased, Anne M. Hoensheid, Personal Representative and Anne M. Hoensheid, Petitioners v. Commissioner of Internal Revenue, Respondent."