Opinion
16644-21S
08-10-2022
DUANE RICHARD HOWITSON, MARK S. HOWITSON, CONSERVATOR & NANCY LEE HOWITSON, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 8, 2022, Mark S. Howitson filed an Entry of Appearance for Petitioners Duane Richard Howitson & Nancy Lee Howitson. On the same date, petitioners filed a Declaration of Mark Howitson in Support of Entry of Appearance for Petitioners Duane Richard Howitson & Nancy Lee Howitson.
Upon due consideration and for cause, it is
ORDERED that petitioners' Declaration of Mark Howitson in Support of Entry of Appearance for Petitioners Duane Richard Howitson & Nancy Lee Howitson is recharacterized as petitioners' First Supplement to Motion to Substitute Parties and Change Caption. It is further
ORDERED that petitioners' Motion to Substitute Parties and Change Caption, filed April 16, 2022, as supplemented, is granted in that the Duane R. Howitson and Nancy Lee Howitson Revocable Living Trust, Mark S. Howitson, Successor Trustee, is substituted for petitioner Nancy Lee Howitson, Deceased, in this case. It is further
ORDERED that the caption of this case is amended to read: "Duane Richard Howitson, Mark S. Howitson, Conservator & Duane R. Howitson and Nancy Lee Howitson Revocable Living Trust, Mark S. Howitson, Successor Trustee, Petitioners v. Commissioner of Internal Revenue, Respondent."