Opinion
11833-20
01-25-2022
ALFRED S. YIN & WOOIYI T. YIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
This case is scheduled for trial at the session of the Court scheduled to commence on February 14, 2022, at Atlanta, Georgia. On January 13, 2022, petitioner filed--without objection--a Motion to Substitute Parties and Change Caption, advising that Alfred S. Yin had died after the filing of the petition and that Wooiyi T. Yin was continuing the case on his behalf as Executor of his estate. Concurrently, petitioner filed a Motion to Change or Correct Caption. Further, the parties filed a Status Report on January 21, 2022, representing that they had reached a basis of settlement, and requested 60 days to file a decision document with the Court. Accordingly, it is
ORDERED that petitioners' Motion to Substitute Parties and Change Caption, as supplemented, is granted in that the "Estate of Alfred Somboun Yin, Deceased, Wooiyi Tan Yin, Executor" is substituted for "Alfred S. Yin" as a party petitioner. It is further
ORDERED that petitioners' Motion to Change or Correct Caption, is granted and the caption of this case is amended to read "Estate of Alfred Somboun Yin, Deceased, Wooiyi Tan Yin, Executor, and Wooiyi T. Yin, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED this case is hereby stricken from trial at the session of the Court scheduled to commence at Atlanta, Georgia on February 14, 2022. It is further
ORDERED that the undersigned retains jurisdiction. It is further ORDERED that, on or before March 22, 2022, the parties shall file a proposed stipulated decision.