Opinion
12316-22
05-31-2023
ESTATE OF LILLIE E. SMITH, DECEASED, JANICE A. KEE, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge.
This case is calendared for trial during the Court's June 20, 2023, New York, New York, trial session. On May 23, 2022, a Petition in this case was filed on petitioner's behalf by Janice A. Kee. In the Petition, Ms. Kee describes herself as "Estate Administrator" and represents that "Lillie E. Smith passed away on February 28, 2017." Accordingly, by Order served April 13, 2023, we directed Ms. Kee to file a Motion to Change Caption "to reflect the fact that petitioner had died before the [P]etition in this case was filed."
On May 26, 2023, respondent filed a Motion to Change or Correct Caption. See Tax Court Rule 63(e). Respondent avers that petitioner has died and that Ms. Kee will be administering her estate. Respondent represents that Ms. Kee, in her capacity as petitioner's personal representative, does not object to the granting of this Motion.
Upon due consideration, it is
ORDERED that respondent's Motion to Change or Correct Caption is granted. It is further
ORDERED that the caption of this case is amended to read: "Estate of Lillie E. Smith, Deceased, Janice A. Kee, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent."