Opinion
7376-22
06-07-2023
DAVID E. HARRISON & TRACY HARRISON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On May 22, 2023, petitioners, through counsel, filed in the above-docketed matter a Motion to Substitute Parties and Change Caption, advising that petitioner David E. Harrison had died on March 17, 2023, and that petitioner Tracy Harrison had been appointed personal representative for the Estate of David E. Harrison, Deceased, as reflected in attached Letters of Administration dated May 4, 2023, issued by the Probate Court of the State of Maryland, Queen Anne's County. In the Motion, petitioners indicated that respondent has no objection to the granting thereof.
Accordingly, upon due consideration of the foregoing and the record herein, it is
ORDERED that petitioner's just-referenced Motion to Substitute Parties and Change Caption is granted in that it is further
ORDERED that "Estate of David E. Harrison, Deceased, Tracy Harrison, Personal Representative" is substituted for "David E. Harrison" as a party petitioner. It is further
ORDERED that the caption of this case is amended to read "Estate of David E. Harrison, Deceased, Tracy Harrison, Personal Representative, and Tracy Harrison, Petitioners v. Commissioner of Internal Revenue, Respondent".