Opinion
19633-19
09-22-2021
Green Family Delta Trust, Steven T. Green and Mart D. Green, Co-Trustees Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Alina I. Marshall, Judge
The notice of deficiency dated August 7, 2019, upon which this case is based, sets forth petitioner as Green Family Delta Trust. The petition filed November 1, 2019, sets forth petitioner as Green Family Delta Trust, Steven T. Green and Mart D. Green, Co-Trustees. Due to a clerical error, the caption of this case incorrectly reflects petitioners instead of petitioner. Accordingly, the Court will amend the caption in this case.
For cause, it is
ORDERED that the caption of this case is amended to read: "Green Family Delta Trust, Steven T. Green and Mart D. Green, Co-Trustees, Petitioner v. Commissioner of Internal Revenue, Respondent".
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