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Deceased v. Comm'r of Internal Revenue

United States Tax Court
Nov 23, 2022
No. 23505-21S (U.S.T.C. Nov. 23, 2022)

Opinion

23505-21S

11-23-2022

ESTHER R. JOHNSON, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Diana L. Leyden Special Trial Judge

This case is calendared for trial at the January 30, 2023, San Diego, California, Trial Session of the Court.

On October 24, 2022, the parties filed a Proposed Stipulated Decision. On November 17, 2022, respondent filed a Motion to Substitute Parties and Change Caption. Upon due consideration, it is

ORDERED that the Proposed Stipulated Decision, filed October 24, 2022, is hereby stricken from the Court's record. It is further

ORDERED that respondent's Motion to Substitute Parties and Change Caption is granted. It is further

ORDERED that the caption of this case in amended to read: "Esther R. Johnson, Deceased, Cynthia A. Bauer, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

Deceased v. Comm'r of Internal Revenue

United States Tax Court
Nov 23, 2022
No. 23505-21S (U.S.T.C. Nov. 23, 2022)
Case details for

Deceased v. Comm'r of Internal Revenue

Case Details

Full title:ESTHER R. JOHNSON, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 23, 2022

Citations

No. 23505-21S (U.S.T.C. Nov. 23, 2022)