Opinion
7132-19 7138-19
01-06-2022
ORDER
Travis A. Greaves Judge
Upon due consideration of petitioner's motion to change or correct caption in docket number 7132-19, filed on December 20, 2021, and petitioner's motion to change or correct caption in docket number 7138-19, filed on December 29, 2021, it is
ORDERED that petitioner's above-referenced motions are granted in that the caption of these consolidated cases is amended to read, "Estate of Mary K. Sakioka, Deceased, Jeremy T. Sakioka and Traci Kiyama, Executors and Co-Trustees, Petitioner v. Commissioner of Internal Revenue, Respondent."