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Edwards v. Comm'r of Internal Revenue

United States Tax Court
Aug 12, 2022
No. 12829-22S (U.S.T.C. Aug. 12, 2022)

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".


Summaries of

Edwards v. Comm'r of Internal Revenue

United States Tax Court
Aug 12, 2022
No. 12829-22S (U.S.T.C. Aug. 12, 2022)
Case details for

Edwards v. Comm'r of Internal Revenue

Case Details

Full title:WILLIAM RONALD EDWARDS, DECEASED & KATHY GRAVITT EDWARDS, DECEASED…

Court:United States Tax Court

Date published: Aug 12, 2022

Citations

No. 12829-22S (U.S.T.C. Aug. 12, 2022)