Opinion
18194-21
02-28-2024
JOHN M. COUGHLAN & MITZI STANFIELD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
This case is calendared for trial at the Court's March 11, 2024, Los Angeles, California, trial session.
On February 26, 2024, the parties filed a Joint Motion to Substitute Parties and Change Caption. In the motion, the parties represent that petitioner John M. Coughlan passed away on December 8, 2023, and request that the Court appoint as special administrator his surviving spouse, Mitzi Stanfield.
Upon due consideration and for cause, it is
ORDERED that respondent's motion to substitute parties and change caption is granted, to the extent that pursuant to California Civil Procedure Code sections 377.11, 377.30, and 377.33, Mitzi Stanfield is appointed as special administrator for John M. Coughlan, Deceased, solely for purposes of this case. See Estate of Galloway v. Commissioner, 103 T.C. 700 (1994). It is further
ORDERED that the caption in this case is amended to read, "John M. Coughlan, Deceased, Mitzi Stanfield, Special Administrator, & Mitzi Stanfield, Petitioners, v. Commissioner of Internal Revenue, Respondent."