Opinion
25864-21S
04-13-2022
ORDER
Maurice B. Foley, Chief Judge.
Upon due consideration of respondent's Motion to Change or Correct Caption, filed January 5, 2022, it is
ORDERED that respondent's above-referenced Motion is granted, and the caption of this case is amended to read: "David L. Coulter & Mary I. Coulter, Petitioners v. Commissioner of Internal Revenue, Respondent".