Opinion
23696-22
05-21-2024
THOMAS COLELLA & MARILYN COLELLA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 14, 2024, petitioners filed a Motion To Change or Correct Caption. Therein petitioners state that: (1) petitioner Thomas Colella died on April 20, 2024; (2) petitioner Marilyn Colella is the duly appointed administratrix for the Estate of Thomas Colella; and (3) respondent does not object to the granting of the motion.
Attached as exhibits to the motion are a copy of petitioner Thomas Colella's death certificate and a copy of the State of New Jersey Passaic County Surrogate's Court Administration Certificate issued on May 7, 2024, appointing Marilyn Colella as Administratrix for the Estate of Thomas Colella.
Upon due consideration and for cause, it is
ORDERED that petitioners' Motion To Change or Correct Caption is recharacterized as petitioners' Motion To Substitute Parties and Change Caption. It is further
ORDERED that petitioners' Motion To Substitute Parties and Change Caption is granted, in that it is
ORDERED that the Estate of Thomas Colella, Deceased, Marilyn Colella, Administratrix, is substituted for petitioner Thomas Colella in this case, and that it is
ORDERED that the caption of this case is amended to read: "Estate of Thomas Colella, Deceased, Marilyn Colella, Administratrix, & Marilyn Colella, Petitioners v. Commissioner of Internal Revenue, Respondent".