Opinion
14821-22S
03-02-2023
NEAL GOCHMAN, DECEASED & RONIT GOCHMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of the parties' joint motion to substitute parties and change caption, filed February 28, 2023, it is
ORDERED that the joint motion to substitute party and change caption is granted, and Ronit Gochman is substituted as successor in interest for petitioner Neal Gochman, deceased and the caption of this case is changed to read: "Neal Gochman, Deceased, Ronit Gochman, Successor in Interest and Ronit Gochman, Petitioners v. Commissioner of Internal Revenue, Respondent."