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.