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Karpeles v. Comm'r of Internal Revenue

United States Tax Court
Oct 13, 2022
No. 23755-21 (U.S.T.C. Oct. 13, 2022)

Opinion

23755-21

10-13-2022

DAVID L. KARPELES & MARSHA KARPELES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

Upon due consideration of the parties' joint Motion to Substitute Parties and Change Caption, filed August 16, 2022, and First Supplement to Motion to Substitute Parties and Change Caption, filed October 5, 2022, and for cause, it is

ORDERED that the parties' above-referenced motion, as supplemented, is granted in that Mark B. Karpeles, as David L. Karpeles' successor in interest, is appointed special administrator of the estate of David L. Karpeles, under Cal. Civ. Proc. Code sec. 377.33, for purposes of prosecuting this case on behalf of petitioner David L. Karpeles, who is deceased. It is further

ORDERED that the Estate of David L. Karpeles, Mark B. Karpeles, Special Administrator is substituted in this case for petitioner David L. Karpeles. It is further

ORDERED that Mark B. Karpeles is appointed as next friend of petitioner Marsha Karpeles, who is an incapacitated person, for purposes of prosecuting this case on behalf of petitioner Marsha Karpeles. It is further

ORDERED that Marsha Karpeles, Mark B. Karpeles, Next Friend is substituted in this case for petitioner Marsha Karpeles. It is further

ORDERED that the caption of this case is amended to read: "Estate of David L. Karpeles, Mark B. Karpeles, Special Administrator and Marsha Karpeles, Mark B. Karpeles, Next Friend, Petitioners v. Commissioner of Internal Revenue, Respondent".


Summaries of

Karpeles v. Comm'r of Internal Revenue

United States Tax Court
Oct 13, 2022
No. 23755-21 (U.S.T.C. Oct. 13, 2022)
Case details for

Karpeles v. Comm'r of Internal Revenue

Case Details

Full title:DAVID L. KARPELES & MARSHA KARPELES, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Oct 13, 2022

Citations

No. 23755-21 (U.S.T.C. Oct. 13, 2022)