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".