Opinion
5176-19L
05-03-2024
M. DAVID FESKO, DECEASED, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 29, 2024, respondent filed a Motion to Substitute Parties and Change Caption, seeking to have the Court substitute Taylor L. Waite, who was appointed as Special Administrator for petitioner's estate, as a party in this case and change the caption. Respondent asserts that petitioner M. David Fesko passed away on June 2, 2020, which was after the filing of the Petition. Taylor L. Waite does not object to the granting of respondent's Motion to Substitute Parties and Change Caption.
By Order served April 17, 2024, the Court directed the parties to file a status report advising whether the automatic bankruptcy stay pertaining to this case had been lifted. On April 30, 2024, the parties filed a joint Motion to Dismiss, stating therein that on April 24, 2024, the United States Bankruptcy Court for the District of Nevada had entered an order granting relief from the bankruptcy stay with respect to the present case. Accordingly, we will no longer hold respondent's Motion to Substitute Parties and Change Caption in abeyance.
Upon due consideration of the record in this case, and for cause, it is
ORDERED that the stay of proceedings herein is lifted. It is further
ORDERED that respondent's Motion to Substitute Parties and Change Caption, filed March 29, 2024, is granted in that the "Estate of M. David Fesko, Deceased, Taylor L. Waite, Special Administrator" is substituted for "M. David Fesko, Deceased" as the party petitioner in this proceeding. It is further
ORDERED that the caption of this case is amended to read: "Estate of M. David Fesko, Deceased, Taylor L. Waite, Special Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent."