Opinion
17892-21
12-22-2022
GREGORY H. LYNCH & CHERYL A. LYNCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Judge
On October 18, 2022, petitioners filed a Motion to Substitute Party and Change Caption. On November 7, 2022, petitioners filed a First Supplement to Motion to Substitute Party and Change Caption. On December 15, 2022, respondent filed a Response to the Court's Order to Show Cause dated November 22, 2022. Upon due consideration, it is
ORDERED petitioners' Motion to Substitute Party and Change Caption, as supplemented, is granted in that the caption of this case is amended to read: "Estate of Gregory H. Lynch, Deceased, Cheryl A. Lynch, Special Administrator, and Cheryl A. Lynch, Petitioners v. Commissioner of Internal Revenue, Respondent".