Opinion
22211-22S
12-08-2023
RAYMOND GREENIDGE, DECEASED & KADEDHRA L. GREENIDGE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of the State of Maryland Letters of Administration of a Small Estate attached to respondent's First Supplement to Motion to Dismiss for Lack of Jurisdiction as to Raymond Greenidge, Deceased, filed July 17, 2023; those Letters reflecting the appointment of Kadedhra L. Greenidge as personal representative for the Estate of Raymond Greenidge, Deceased; and for cause, it is
ORDERED that the "Estate of Raymond Greenidge, Deceased, Kadedhra L. Greenidge, Personal Representative" is substituted for "Raymond Greenidge, Deceased," as a party-petitioner in this proceeding. It is further
ORDERED that the caption of this case is amended to read: "Estate of Raymond Greenidge, Deceased, Kadedhra L. Greenidge, Personal Representative & Kadedhra L. Greenidge, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Raymond Greenidge, Deceased, filed June 14, 2023, as supplemented, is denied as moot.