From Casetext: Smarter Legal Research

Flanagan v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 34137-21S (U.S.T.C. Mar. 3, 2023)

Opinion

34137-21S

03-03-2023

THOMAS S. FLANAGAN & STEPHANIE P. FLANAGAN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

PATRICK J. URDA JUDGE

On February 23, 2023, the Commissioner filed an unopposed motion to substitute parties and change caption. Upon due consideration, it is

ORDERED that the Commissioner's motion to substitute parties and change caption is granted, and that Estate of Stephanie P. Flanagan, Deceased, Thomas S. Flanagan, Special Administrator is substituted for petitioner Stephanie P. Flanagan, Deceased for purposes of this case. It is further

ORDERED that the caption of this case is amended to read "Thomas S. Flanagan and Estate of Stephanie P. Flanagan, Deceased, Thomas S. Flanagan, Special Administrator, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further

ORDERED that, on or before April 24, 2023, the parties shall file a stipulated decision document or a joint status report as to the then-present status of this case.


Summaries of

Flanagan v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 34137-21S (U.S.T.C. Mar. 3, 2023)
Case details for

Flanagan v. Comm'r of Internal Revenue

Case Details

Full title:THOMAS S. FLANAGAN & STEPHANIE P. FLANAGAN, DECEASED, Petitioners v…

Court:United States Tax Court

Date published: Mar 3, 2023

Citations

No. 34137-21S (U.S.T.C. Mar. 3, 2023)