Opinion
21103-18
02-23-2022
Mahdad Berenji & Rebeca Motaharnia Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge
This case is calendared on the Court's March 28, 2022, Los Angeles, California, trial session. On February 18, 2022, the parties filed a Motion to Change or Correct Caption, representing that petitioner wife's name is spelled incorrectly. That same day the parties filed a stipulation of settled issues and a proposed stipulated decision. We will grant the Motion and enter the proposed stipulated decision in due course. In consideration of the foregoing, it is
ORDERED that the parties' Motion to Change or Correct Caption, filed February 18, 2022, is granted in that the caption of this case is amended to read: "Mahdad Berenji & Rebecca Motaharnia, Petitioners v. Commissioner of Internal Revenue, Respondent."