Opinion
13121-20
01-05-2022
Richard M. Stroud, Deceased and Beverly K. Stroud Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
EMIN TORO, JUDGE
This case is currently set for trial during the Court's January 24, 2022, Houston, Texas, trial session. On January 3, 2022, respondent filed an unopposed Motion for Substitution of Party and to Change Caption (Doc. 9) and a Status Report (Doc. 10). Upon due consideration, it is hereby
ORDERED that respondent's Motion for Substitution of Party and to Change Caption is granted in that Estate of Richard M. Stroud, Deceased, Beverly K. Stroud, Independent Executor is substituted for Richard M. Stroud, Deceased. It is further
ORDERED that the caption of this case is amended to read: "Estate of Richard M. Stroud, Deceased, Beverly K. Stroud, Independent Executor, & Beverly K. Stroud, Petitioners v. Commissioner of Internal Revenue, Respondent."