Opinion
8226-24
08-23-2024
SAMUEL J. ELIAS, DECEASED & ROBYN ELIAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
Upon due consideration of respondent's Motion to Substitute Parties and Change Caption, filed July 15, 2024, as supplemented August 20, 2024, it appearing that Robyn Elias has been duly appointed by a court of competent jurisdiction to serve as the executor of the estate of the decedent, Samuel J. Elias, and there being no objection to the granting of the Motion, as supplemented, it is
ORDERED that respondent's Motion to Substitute Parties and Change Caption, as supplemented, is granted and the Estate of Samuel J. Elias, Deceased, Robyn Elias, Executor is substituted in this case for Samuel J. Elias, Deceased. It is further
ORDERED that the caption of this case is amended to read: "Estate of Samuel J. Elias, Deceased, Robyn Elias, Executor and Robyn Elias, Petitioners v. Commissioner of Internal Revenue, Respondent".