Opinion
25607-22
03-07-2023
MARLENE J. GROSKY & RICHARD C. GROSKY, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 30, 2023, respondent filed a Motion to Substitute Parties and Change Caption, to which he attached a letter of appointment appointing Marlene J. Grosky as executor for the Estate of Richard C. Grosky.
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: "Marlene J. Grosky & Estate of Richard C. Grosky, Deceased, Marlene J. Grosky, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent".