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Abella v. Comm'r of Internal Revenue

United States Tax Court
Aug 22, 2022
No. 24954-21S (U.S.T.C. Aug. 22, 2022)

Opinion

24954-21S

08-22-2022

JOSEPH MALAGAR ABELLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Peter J. Panuthos Special Trial Judge

By notice dated May 25, 2022, this case is calendared for trial on the Court's September 26, 2022, Washington, D.C. trial calendar. On July 5, 2022, respondent filed a Motion To Substitute Parties and Change Caption. In his motion respondent advises that petitioner Joseph Malagar Abella died on or about September 10, 2021, and that Sydney Lauren Abella has been appointed as Administrator of his estate and the proper documentation is attached to the motion.

Premises considered, it is

ORDERED that the above-referenced motion is granted in that the caption of this case is changed to read: Estate of Joseph Malagar Abella, Sydney Lauren Abella, Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent.

This Order constitutes official notice of its contents to the parties.


Summaries of

Abella v. Comm'r of Internal Revenue

United States Tax Court
Aug 22, 2022
No. 24954-21S (U.S.T.C. Aug. 22, 2022)
Case details for

Abella v. Comm'r of Internal Revenue

Case Details

Full title:JOSEPH MALAGAR ABELLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 22, 2022

Citations

No. 24954-21S (U.S.T.C. Aug. 22, 2022)