Opinion
16534-23
12-20-2023
MICHAEL A. COTTLE, SR. & HATTIE M. COTTLE, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Giving due regard to the representations contained in respondent's Motion to Substitute Parties and Change Caption, filed December 20, 2023, it is
ORDERED that respondent's above-referenced Motion is granted, and the Estate of Hattie M. Cottle, Deceased, Michael A. Cottle, Sr., Administrator, is substituted for petitioner Hattie M. Cottle, Deceased, in this case. It is further
ORDERED that the caption of this case is amended to read: "Michael A. Cottle, Sr. & Estate of Hattie M. Cottle, Deceased, Michael A. Cottle, Sr., Administrator, Petitioners v. Commissioner of Internal Revenue, Respondent."