Opinion
1865-23
12-20-2023
VASILIKI KUSULAS & PETER E. KUSULAS, DECEASED, 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 December 11, 2023, to which is attached a declaration of Vasiliki Kusulas pursuant to California Civil Procedure Code §377.32, it is
ORDERED that the Motion to Substitute Parties and Change Caption is granted in that Vasiliki Kusulas is appointed special administrator of the Estate of Peter E. Kusulas, Deceased, for purposes of this litigation. It is further
ORDERED that the Estate of Peter E. Kusulas, Deceased, Vasiliki Kusulas, Special Administrator is substituted for petitioner Peter E. Kusulas, Deceased, in this case. It is further
ORDERED that the caption of this case is amended to read "Vasiliki Kusulas and Estate of Peter E. Kusulas, Deceased, Vasiliki Kusulas, Special Administrator, Petitioners v. Commissioner of Internal Revenue, Respondent".