Opinion
31534-21S
03-08-2024
TRUDY L. WILSON & ANNE MARIE COOPER, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge.
This case is calendared for trial at the Des Moines, Iowa Trial Session of the Court scheduled to commence on May 13, 2024.
On March 1, 2024, Respondent filed with the Court a Motion to Change Caption. Respondent requested that, pursuant to Tax Court Rule 63(e), the caption of this case be amended to read "Estate of Anne Marie Cooper, Deceased, Trudy L. Wilson, Executor, Petitioner". Respondent informed the Court that Petitioner Trudy L. Wilson filed the Petition in this case on behalf of Anne Marie Cooper for the notice of deficiency dated June 28, 2021. Respondent informed the Court that Petitioner Anne Marie Cooper passed away on February 25, 2020. Petitioner Trudy L. Wilson was appointed as the executor to the Estate of Anne Marie Cooper, deceased by the Iowa District Court for Scott County on November 28, 2022. Respondent also informed the Court that Petitioner Trudy L. Wilson does not object to the granting of this motion.
Upon due consideration, and for cause, it is
ORDERED that Respondent's Motion to Change Caption, filed with the Court on March 1, 2024, is granted and it is further
ORDERED that the caption of this case be amended to read "Estate of Anne Marie Cooper, Deceased, Trudy L. Wilson, Executor, Petitioner".