Opinion
10139-20
03-06-2023
CONSTANTINE L. HAMPERS & LAVONNE J. HAMPERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
This case is calendared for trial at the Trial Session of the Court scheduled to commence on June 5, 2023, in Boston, Massachusetts.
On February 7, 2023, petitioner, Lavonne J. Hampers, filed with the Court a Motion to Substitute Party and Change Caption. Petitioner informed the Court that petitioner Constantine L. Hampers passed away on January 30, 2021. Petitioner Lavonne J. Hampers has been appointed executor of the Estate of Constantine L. Hampers by the New Hampshire Circuit Court, 8th Circuit, Probate Division. Respondent has no objection to the granting of this motion.
Upon due consideration, and for cause, it is
ORDERED that petitioners' Motion to Substitute Party and Change Caption, filed on February 7, 2023, is granted. It is further
ORDERED that the caption of this case is amended to read: "Estate of Constantine L. Hampers, Deceased, Lavonne J. Hampers, Executor & Lavonne J. Hampers, Petitioners v. Commissioner of Internal Revenue, Respondent."