Opinion
12148-20
11-03-2023
WILLIAM L. TOS & LINDA A. TOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
By Order served March 15, 2021, the Court granted respondent's Motion to Consolidate the above-captioned case with the cases at docket numbers 12146-20 and 12147-20 for purposes of trial, briefing, and opinion. On October 30, 2023, the parties filed a joint Motion to Change or Correct Caption, informing the Court that petitioner husband William L. Tos had died and that petitioner wife Linda A. Tos is authorized to act as the decedent's successor in interest, as defined at Cal. Civ. Proc. Code § 377.11. We will change the caption of this case accordingly. See Tax Court Rule 63(e).
Upon due consideration, it is
ORDERED that the joint Motion to Change or Correct Caption, filed October 30, 2023, is granted. It is further
ORDERED that the caption of this case is amended to read: "William L. Tos, Deceased, Linda A. Tos, Successor In Interest, & Linda A. Tos, Petitioners v. Commissioner of Internal Revenue, Respondent."