Opinion
21154-22S
05-10-2023
GERALD H. CUSHING, DECEASED & ERLYNE L. CUSHING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
Upon due consideration of the parties' joint Motion to Substitute Parties and Change Caption, filed May 9, 2023, and for cause, it is
ORDERED that the above-referenced Motion is granted in that it is:
ORDERED that, pursuant to section 377.33 of the California Code of Civil Procedure, Michael A. Cushing, as successor in interest of Gerald H. Cushing, Deceased, is appointed special administrator of the Estate of Gerald H. Cushing, Deceased, solely for the purpose of maintaining this proceeding. It is further
ORDERED that the caption of this case is amended to read: "Estate of Gerald H. Cushing, Deceased, Michael A. Cushing, Special Administrator & Erlyne L. Cushing, Petitioners v. Commissioner of Internal Revenue, Respondent."