Opinion
6321-23
09-18-2023
GEORGE M. PONTIAKOS & JESSICA A. PONTIAKOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Pending before the Court is petitioner Jessica A. Pontiakos' Motion to Substitute Parties and Change Caption, filed September 8, 2023. On September 12, 2023, she filed a First Supplement thereto. Giving due regard to the representations in the Motion, as supplemented, it is
ORDERED that the above-referenced Motion, as supplemented, is granted in that the Estate of George M. Pontiakos, Deceased, Jessica A. Pontiakos, Personal Representative, is substituted for petitioner George M. Pontiakos in this case. It is further
ORDERED that the caption of this case is amended to read: "Estate of George M. Pontiakos, Deceased, Jessica A. Pontiakos, Personal Representative & Jessica A. Pontiakos, Petitioners v. Commissioner of Internal Revenue, Respondent."