Opinion
11343-19L
02-07-2023
RALPH W. BAUMGARDNER, JR. & PATRICIA L. BAUMGARDNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge
This case is presently calendared for trial at the session of the Court scheduled to commence in Baltimore, Maryland, on February 13, 2023.
On December 27, 2022, petitioners filed a motion to substitute parties and change caption in which petitioners notified the Court that petitioner Ralph W. Baumgardner, Jr., passed away on September 26, 2022, which date is subsequent to the filing of the petition in this case. On January 23, 2023, respondent filed a notice of no objection to motion to substitute parties and change caption.
Upon due consideration, it is
ORDERED that petitioners' motion to substitute parties and change caption filed December 27, 2022, is granted, and "Estate of Ralph W. Baumgardner, Jr., Deceased, Patricia L. Baumgardner, Personal Representative", is substituted for "Ralph W. Baumgardner, Jr.", as a party petitioner in this proceeding. It is further
ORDERED that the caption of this case is amended to read: "Estate of Ralph W. Baumgardner, Jr., Deceased, Patricia L. Baumgardner, Personal Representative, and Patricia L. Baumgardner, Petitioners v. Commissioner of Internal Revenue, Respondent".