Opinion
4768-22
03-30-2023
BRADLEY J. SCHER & SUSAN L. OCHS-SCHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. Paige Marvel Judge
On March 27, 2023, respondent filed a Motion to Substitute Parties and Change Caption. The motion states, among other things, that Bradley J. Scher passed away on May 10, 2022, after the filing of the petition filed February 22, 2022, for Bradley J. Scher and Susan L. Ochs-Scher, and that Susan L. Ochs-Scher serves as the executor for the estate of Bradley J. Scher. Respondent attached to his motion as Exhibit B an Executor Short Certificate issued by the State of New Jersey, Essex County Surrogate's Court, showing the appointment of Susan L. Ochs-Scher as the executor for Bradley J. Scher's estate. The proposed new caption and docket number in respondent's motion is in error, and the Court will change and correct the caption for this case. Accordingly, it is
ORDERED that respondent's Motion to Substitute Parties and Change Caption is granted in that the caption of this case at Docket No. 4768-22 is amended to read: "Estate of Bradley J. Scher, Deceased, Susan L. Ochs-Scher, Executor & Susan L. Ochs-Scher, Petitioners v. Commissioner of Internal Revenue, Respondent".