Opinion
12676-20
05-23-2023
JOHN R. JOHNSON & JUDITH E. JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
This case is calendared for trial at the Anchorage, Alaska, trial session commencing on June 12, 2023.
On May 20, 2023, petitioners filed a Motion to Substitute Parties and Change Caption, in which petitioners advised the Court that petitioner Judith E. Johnson passed away subsequent to the filing of the petition. Furthermore, petitioners' motion states that John R. Johnson has been appointed the Personal Representative of petitioner Judith E. Johnson's estate and requests he be substituted as a party to represent decedent's estate, and that the caption be changed accordingly.
Upon due consideration and for cause, it is
ORDERED that the above-referenced motion is granted in that the Estate of Judith E. Johnson, Deceased, John R. Johnson, Personal Representative, is substituted for Judith E. Johnson. It is further
ORDERED that the caption of this case is amended to read "John R. Johnson and Estate of Judith E. Johnson, Deceased, John R. Johnson, Personal Representative, Petitioners v. Commissioner of Internal Revenue, Respondent."