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Hampers v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 10139-20 (U.S.T.C. Mar. 6, 2023)

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."


Summaries of

Hampers v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 10139-20 (U.S.T.C. Mar. 6, 2023)
Case details for

Hampers v. Comm'r of Internal Revenue

Case Details

Full title:CONSTANTINE L. HAMPERS & LAVONNE J. HAMPERS, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Mar 6, 2023

Citations

No. 10139-20 (U.S.T.C. Mar. 6, 2023)