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Decker v. Comm'r of Internal Revenue

United States Tax Court
Apr 2, 2024
No. 11671-22 (U.S.T.C. Apr. 2, 2024)

Opinion

11671-22

04-02-2024

ANDREW DIMITRIOS DECKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Giving due regard to the representations contained in respondent's Motion to Substitute Parties and Change Caption, filed March 28, 2024, and for cause, it is

ORDERED that respondent's above-referenced Motion is granted, and the Estate of Andrew Dimitrios Decker, Deceased, Summer Rohde, Personal Representative, is substituted for petitioner Andrew Dimitrios Decker in this case. It is further

ORDERED that the caption of this case is amended to read: "Estate of Andrew Dimitrios Decker, Deceased, Summer Rohde, Personal Representative, Petitioner(s) v. Commissioner of Internal Revenue, Respondent." It is further

ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Summer Rohde at the mailing address in Corvallis, Oregon, listed in the certificate of service attached to respondent's above-referenced Motion. It is further

ORDERED that the Clerk of the Court shall attach this Order a copy of Form 10, Notice of Change of Address. It is further

ORDERED that, on or before April 24, 2024, Summer Rohde shall file with the Court, using the form attached to this Order, a notice of change of address listing the mailing address where petitioner(s) should receive service in this case. It is further

ORDERED that, on or before May 3, 2024, the parties shall file with the Court a joint report regarding the then-present status of this case.

(Form Omitted)


Summaries of

Decker v. Comm'r of Internal Revenue

United States Tax Court
Apr 2, 2024
No. 11671-22 (U.S.T.C. Apr. 2, 2024)
Case details for

Decker v. Comm'r of Internal Revenue

Case Details

Full title:ANDREW DIMITRIOS DECKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Apr 2, 2024

Citations

No. 11671-22 (U.S.T.C. Apr. 2, 2024)