Opinion
11534-23
07-15-2024
ESTATE OF JERRY B. EPSTEIN, DECEASED, DAVID O. LEVINE, PERSONAL REPRESENTATIVE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration; there being no dispute that David O. Levine, as statutory executor of the decedent's estate, is a proper person to prosecute this case on behalf of such estate, notwithstanding the lack of any formal appointment by a California state court; and for cause, it is
ORDERED that the caption of this case is amended to read: "Estate of Jerry B. Epstein, Deceased, David O. Levine, Statutory Executor, Petitioner(s) v. Commissioner of Internal Revenue, Respondent."