Opinion
7061-22S
05-02-2023
ANNA M. CASTRICONE-CRONIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 21, 2023, respondent filed in the above-docketed matter a Motion To Change or Correct Caption, advising that petitioner had died on November 5, 2022, and that Nicholas Raymond Castricone, III, had been appointed personal representative for the Estate of Anna M. Castricone-Cronin, Deceased, as reflected in the attached Certificate of Appointment, dated December 14, 2022, issued by the Probate Court for the County of Beaufort, South Carolina. The motion further indicated that Nicholas Raymond Castricone, III wished to serve as the decedent's personal representative in the instant case and had no objection to the granting of the motion.
Accordingly, upon due consideration of the foregoing and the record herein, it is
ORDERED that respondent's just-referenced Motion To Change or Correct Caption is granted in that it is further
ORDERED that "Estate of Anna M. Castricone-Cronin, Deceased, Nicholas Raymond Castricone, III, Personal Representative" is substituted for "Anna M. Castricone-Cronin" as a party petitioner. It is further
ORDERED that the caption of this case is amended to read "Estate of Anna M. Castricone-Cronin, Deceased, Nicholas Raymond Castricone, III, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent".