Opinion
1004-22S
07-08-2022
ESTATE OF JOHN CHARLES WESTERVELT, DECEASED, PAUL WESTERVELT & MARY KIM GRAY, PERSONAL REPRESENTATIVES, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of petitioners' First Supplement to Response to Order, filed July 5, 2022, and for cause, it is
ORDERED that, on the Court's own motion, John Charles Westervelt Revocable Living Trust, Paul Westervelt & Mary Kim Gray, Co-Trustees, is/are substituted as petitioner(s) in this case. It is further
ORDERED that the caption of this case is amended to read: "John Charles Westervelt Revocable Living Trust, Paul Westervelt & Mary Kim Gray, Co-Trustees, Petitioner(s) v Commissioner of Internal Revenue, Respondent." It is further
ORDERED that petitioners' "Statement An IRS Appeal decision that John Westervelt's estate does not owe taxes", filed July 5, 2022, is recharacterized as petitioners' Motion for Entry of Decision. It is further
ORDERED that, on or before August 8, 2022, respondent shall file a response to petitioners' Motion for Entry of Decision, or the parties shall file a proposed stipulated decision for the Court's consideration.