Estate of Huebner-Smith v. Comm'r of Internal Revenue

Full title: Estate of Virginia Huebner-Smith, Deceased, Leota Callahan, Executor…

Court: United States Tax Court

Date published: Sep 16, 2021

No. 17203-21 (U.S.T.C. Sep. 16, 2021)

Opinion

17203-21

09-16-2021

Estate of Virginia Huebner-Smith, Deceased, Leota Callahan, Executor Petitioner(s) v. Commissioner of Internal Revenue

Maurice B. Foley Chief Judge.

ORDER

Maurice B. Foley Chief Judge.

Upon due consideration of the record in the above-docketed matter, and to correct an inadvertent clerical error, it is

ORDERED that the caption of this case shall be amended to read: "Estate of Virginia Huebner-Smith, Deceased, Linda Callahan, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further

ORDERED that, on or before October 15, 2021, Linda Callahan shall file a report advising whether Linda Callahan or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Virginia Huebner-Smith, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary. Failure to comply with this Order may result in dismissal of the instant case as to Virginia Huebner-Smith, Deceased, or other appropriate action by this Court.

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