Opinion
10990-22
01-31-2024
ROBERT E. ABRAMS & CYNTHIA VANCE-ABRAMS, DONORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
On January 29, 2024, petitioners' counsel filed an unopposed Motion to Substitute Party and Change Caption in this case. The motion advised that since the filing of the Petition, petitioner Robert E. Abrams has passed away and that Cynthia Vance-Abrams is the Executor of the Estate.
Upon due consideration of the foregoing, it is
ORDERED that petitioners' Motion to Substitute Party and Change Caption, filed on January 29, 2024, is granted. It is further
ORDERED that the caption of this case is amended to read: "Estate of Robert E. Abrams, Deceased, Donor, Cynthi Vance-Abrams, Executor, & Cynthia Vance-Abrams, Donor, Petitioners v. Commissioner of Internal Revenue, Respondent."