Opinion
886-21
03-08-2022
Suzanne M Gross Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge
This case is calendared on the Court's April 11, 2022, New York City, New York, trial session. On March 3, 2022, respondent filed a Motion to Substitute Parties and Change Caption. See Tax Court Rule 63(a). Respondent represents that petitioner has died and that Harry Gross is the executor of petitioner's estate. Respondent attached to his Motion a copy of letters testamentary issued by the Surrogate's Court of Nassau County, New York, recognizing the appointment of Harry Gross. Upon due consideration, it is
ORDERED the respondent's Motion to Substitute Parties and Change Caption, filed March 3, 2022, is granted. It is further
ORDERED that the caption of this case is amended to read: "Suzanne M. Gross, Deceased, Harry Gross, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent."