Opinion
31094-21
05-10-2023
ELLA MARIE BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 11, 2023, respondent filed a Motion to Substitute Parties and Change Caption. On May 9, 2023, respondent filed a First Supplement thereto. There is no objection to the granting of the Motion, as supplemented.
In consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion to Substitute Parties and Change Caption, as supplemented, is granted, and the Estate of Ella Marie Brown, Deceased, Walter Brown, Personal Representative, is substituted for petitioner in this case. It is further
ORDERED that the caption of this case is amended to read: "Estate of Ella Marie Brown, Deceased, Walter Brown, Personal Representative, Petitioner(s) v. Commissioner of Internal Revenue, Respondent."