Opinion
26712-21S
12-20-2023
FRANCES COOPER, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 12, 2023, petitioner filed a Motion to Substitute Parties and Change Caption, to which she attached letters testamentary issued by the Surrogate's Court of Suffolk County, New York, appointing Andrea Hirschfeld as fiduciary for the Estate of Frances Cooper, Deceased.
Upon due consideration, it is
ORDERED that petitioner's Motion to Substitute Parties and Change Caption is granted in that the caption of this case is amended to read: "Estate of Frances Cooper, Deceased, Andrea Hirschfeld, Fiduciary, Petitioner v. Commissioner of Internal Revenue, Respondent".