Opinion
12829-22S
08-12-2022
WILLIAM RONALD EDWARDS, DECEASED & KATHY GRAVITT EDWARDS, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
For the reasons set forth in respondent's Motion to Substitute Parties and Change Caption, filed August 1, 2022, and respondent's First Supplement to Motion to Substitute Parties and Change Caption, filed August 11, 2022, it is
ORDERED that respondent's above-referenced motion, as supplemented, is granted in that the Estate of William Ronald Edwards, Deceased, Karen Nichole Edwards-Davidson, Personal Representative is substituted as a party in this case for petitioner William Ronald Edwards, Deceased, and the Estate of Kathy G. Edwards, Deceased, Karen Nichole Edwards-Davidson, Personal Representative is substituted as a party in this case for petitioner Kathy Gravitt Edwards, Deceased. It is further
ORDERED that the caption of this case is amended to read: "Estate of William Ronald Edwards, Deceased, Karen Nichole Edwards-Davidson, Personal Representative and Estate of Kathy G. Edwards, Deceased, Karen Nichole Edwards-Davidson, Personal Representative, Petitioners v. Commissioner of Internal Revenue, Respondent".