Opinion
12068-19
04-19-2023
GEORGE R. DALLAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
This case is calendared for trial at the San Diego, California, trial session commencing on May 15, 2023.
On April 13, 2023, respondent filed a motion to substitute party and to correct caption, in which respondent advised the Court that petitioner George R. Dallas passed away on September 20, 2022, a date subsequent to the filing of the petition. Furthermore, respondent represents that Mary J. Dallas, decedent's successor in interest, should be substituted as a party to represent decedent's estate, and the caption of this case should be changed accordingly.
Upon due consideration and for cause, it is
ORDERED that the above-referenced motion is granted, and the Estate of George R. Dallas, Deceased, Mary J. Dallas, Personal Representative, is substituted for George R. Dallas. It is further
ORDERED that the caption of this case is amended to read "Estate of George R. Dallas, Deceased, Mary J. Dallas, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent."