Opinion
11529-20
03-01-2022
ESTATE OF OTTO BRESKY, JR., DECEASED, MARY LOU BRESKY, PERSONAL REPRESENATIVE Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson, Judge.
Petitioner Mary Lou Bresky, personal representative of the Estate of Otto Bresky, Jr., commenced this case by filing a petition on August 31, 2021. On February 25, 2022, petitioner's counsel filed a motion (Doc. 19) to substitute parties and change caption, informing the Court that Mary Lou Bresky died on January 12, 2022 and that the Probate Division of the Circuit Court of Collier County, Florida, issued Letters of Administration by which Charles M. Kelly, Jr., was appointed as successor personal representative for the Estate of Otto Bresky, Jr. The motion states that the Commissioner does not object to this substitution or to the change of caption. It is
ORDERED that petitioner's motion to substitute parties and change caption is granted. It is further
ORDERED that the Clerk of the Court is directed to change the caption of the case to read: "Estate of Otto Bresky, Jr., Deceased, Charles M. Kelly, Jr., Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent."