Opinion
17724-21S
01-03-2023
EDWINA WINIFRED PRIME, DECEASED Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is calendared for trial at the Miami, Florida Trial Session of the Court schedule to commence on February 27, 2023.
On December 23, 2022, respondent filed a Motion to Substitute Parties and Change Caption, attaching a Certification of Death and Letters of Administration appointing Eddrest Young as the personal representative of Edwina Winifred Prime's Estate, dated September 20, 2022, issued by the Circuit Court of the Eleventh Judicial District in and for Miami-Dade County, Florida. Respondent's motion states there is no objection to the granting of the motion.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Substitute Parties and Change Caption, filed December 23, 2022, is granted. It is further
ORDERED that the caption of this case is amended to read "Estate of Edwina Winifred Prime, Deceased, Eddrest Young, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent."