Opinion
6224-23S
09-21-2023
EDWARD S. DUKE & SHEILA A. DUKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of respondent's Motion to Change or Correct Caption, filed September 20, 2023, it is
ORDERED that respondent's above-referenced Motion is recharacterized as respondent's Motion to Substitute Parties and Change Caption. It is further
ORDERED that, on or before October 12, 2023, respondent shall file a supplement to the Motion to Substitute Parties and Change Caption and shall attach thereto copies of the death certificate and letters testamentary referenced in the Motion.