Opinion
13237-20
02-24-2023
MICHAEL J. DUFF & SARAH J. DUFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
This case is calendared for trial at the Trial Session of the Court scheduled to commence on April 17, 2023, in Cleveland, Ohio.
On January 25, 2023, Petitioner wife, Sarah J. Duff filed with the Court a Motion for Sarah J. Duff to be Recognized as Next Friend of Michael J. Duff. Mrs. Duff informed the Court that her husband's health has declined since the filing of this case, and that he currently lacks the capacity to meaningfully understand the parameters or sign off on any settlement nor prosecute the case. Mrs. Duff attached two documents to the motion: (1) the certificate of marriage for petitioners and (2) a durable power of attorney signed by petitioner husband, Michael J. Duff, and notarized on March 3, 2021, which appoints Sarah J. Duff, as his attorney-in-fact. Mrs. Duff informed the Court that respondent does not object to the granting of this motion.
Upon due consideration, and for cause, it is
ORDERED that Petitioners' Motion for Sarah J. Duff to be Recognized as Next Friend of Michael J. Duff, filed with the Court on January 25, 2023, is granted in that Sarah J. Duff, is hereby recognized as next friend for Michael J. Duff, for purposes of this case. It is further
ORDERED that the caption of this case be amended to read as follows: "Michael J. Duff, Sarah J. Duff, Next Friend, & Sarah J. Duff, Petitioners v. Commissioner of Internal Revenue, Respondent."