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.