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".