Opinion
14118-20
03-17-2022
Bren Jacobson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On March 15, 2022, petitioner through counsel filed in the above-docketed matter, a Motion To Substitute Parties and Change Caption. The motion advised that petitioner had died on October 1, 2021 and that Joseph G. Aulisi had been appointed executor for the Estate of Bren Jacobson, Deceased, by Fulton County Surrogate's Court of the State of New York.
Accordingly, upon due consideration of the foregoing and the record herein, it is
ORDERED that petitioner's just-referenced Motion To Substitute Parties and Change Caption is granted in that it is further
ORDERED that "Estate of Bren Jacobson, Deceased, Joseph G. Aulisi, Executor" is substituted for "Bren Jacobson" as a party petitioner. It is further
ORDERED that the caption of this case is amended to read "Estate of Bren Jacobson, Deceased, Joseph G. Aulisi, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before April 13, 2022, petitioner shall file a report and shall attached thereto a copy of the death certificate for Bren Jacobson and the letters testamentary appointing Joseph G. Aulisi as executor.