Opinion
2574-23S
03-25-2024
CARMINE MARCANTONIO, DECEASED, & MARILYN MARCANTONIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
On March 22, 2024, the Commissioner filed a Motion to Substitute Parties and to Change Caption (Motion). In the Motion, the Commissioner states that as a result of the death of Carmine Marcantonio and the appointment of Marilyn Marcantonio as Administrator, it is necessary to substitute Marilyn Marcantonio, Administrator, as a party in this case and to modify the caption. See Tax Court Rule 63(a). In addition to attaching a copy of Mr. Marcantonio's death certificate, the Commissioner attached a copy of the Letters Testamentary issued on March 1, 2024, by the Morris County Surrogate's Court. This letter appointed Ms. Marcantonio as administrator of Carmine Marcantonio's estate. The Motion further states that Ms. Marcantonio does not object to the Court granting the Commissioner's Motion. We will change the caption of this case accordingly. See Tax Court Rule 63(c).
Upon due consideration of the Commissioner's Motion and for cause, it is
ORDERED that the Commissioner's Motion to Substitute Parties and Change Caption is granted. It is further
ORDERED that the caption of this case is amended to read "Estate of Carmine Marcantonio, Deceased, Marilyn Marcantonio, Administrator, and Marilyn Marcantonio, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before May 24, 2024, the parties shall file a proposed stipulated decision or status report (preferably a joint report) to inform the Court of the then-present status of this case.