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Estate of Clayton v. Comm'r of Internal Revenue

United States Tax Court
Mar 9, 2022
No. 1123-21 (U.S.T.C. Mar. 9, 2022)

Opinion

1123-21

03-09-2022

ESTATE OF THERESA R. CLAYTON, DECEASED, v. COMMISSIONER OF INTERNAL REVENUE, Respondent GEORGE H. REED, EXECUTOR Petitioner


ORDER

David Gustafson Judge

Petitioner George H. Reed, executor of the Estate of Theresa R. Clayton, commenced this case by filing a petition on March 8, 2021. On March 7, 2022, petitioner's counsel filed a motion (Doc. 7) to substitute parties and change caption, informing the Court that George H. Reed died on January 13, 2022, and that the Register of Wills of Montgomery County of the Commonwealth of Pennsylvania, issued Letters Testamentary by which Stephen Pleier and Josiane Bulens-Wunderle were appointed as successor executors of the Estate of Otto Bresky, Jr. 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 Theresa R. Clayton, Deceased, Stephen Pleier and Josiane Bulens-Wunderle, Executors, Petitioner v. Commissioner of Internal Revenue, Respondent."


Summaries of

Estate of Clayton v. Comm'r of Internal Revenue

United States Tax Court
Mar 9, 2022
No. 1123-21 (U.S.T.C. Mar. 9, 2022)
Case details for

Estate of Clayton v. Comm'r of Internal Revenue

Case Details

Full title:ESTATE OF THERESA R. CLAYTON, DECEASED, v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 9, 2022

Citations

No. 1123-21 (U.S.T.C. Mar. 9, 2022)