Opinion
37582-21
10-07-2022
L. HANSON & LUCY LUQUIRE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris, Judge
On December 22, 2021, petitioners filed a petition with this Court and the caption of this case is as follows: "L. Hanson and Lucy Luquire, Petitioners v. Commissioner of Internal Revenue Service, Respondent." On October 5, 2022, the parties filed a Proposed Stipulated Decision with the signatures as, "L. Hanson Luquire and Lucy Luquire." After due consideration, it is
ORDERED that the Clerk of the Court shall change the caption of this case to read: "L. Hansen Luquire and Lucy Luquire, Petitioners v. Commissioner of Internal Revenue Service, Respondent."