Opinion
24825-21
01-10-2024
NORMAN A. GARDNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 4, 2024, respondent filed a Motion to Substitute Parties and Change Caption, attached to which are (1) copy of a death certificate reflecting that Norman Gardner died on February 11, 2022, and (2) Register of Wills Certificate of Grant of Letters.
Upon due consideration, it is
ORDERED that respondent's Motion to Substitute Parties and Change Caption is granted in that the caption of this case is amended to read: "Estate of Norman A. Gardner Deceased, Annette M. Gardner, Executrix, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the parties shall, on or before March 11, 2024, file either a proposed stipulated decision or a joint report detailing the then-present status of this case.