Opinion
10990-22
10-20-2023
ROBERT E. ABRAMS & CYNTHIA VANCE-ABRAMS, DONORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
On October 17, 2023, the parties filed a joint status report informing the Court that subsequent to the filing of their joint status report on August 15, 2023, petitioner Robert E. Abrams passed away. Mr. Abrams passing will require that Mr. Abrams' estate be substituted as a petitioner in the case and that the caption of the case be changed to include Mr. Abrams' estate and the name of the fiduciary of his estate. The report further informs the Court that a fiduciary has not yet been named for Mr. Abrams' estate.
After a fiduciary has been named for Mr. Abrams' estate, the parties intend to file a joint motion for substitution of party and to change caption and engage in additional settlement discussions.
Upon due consideration, it is
ORDERED that on or before March 18, 2024, the parties shall file joint report regarding the then-present status of this case.