Opinion
2550-17
02-14-2023
TONY R. HATLEY AND JANIE A. HATLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
On February 9, 2023, petitioner wife Janie A. Hatley filed a Motion to Change or Correct Caption. See Tax Court Rule 63. Petitioner wife represents that petitioner husband Tony R. Hatley died on August 9, 2022. Petitioner wife is a domiciliary of Texas. Accordingly, petitioner wife, as surviving spouse, has the authority to represent the deceased in this case. See Tax Court Rule 60(c); Beatty v. Commissioner, T.C. Memo. 1980-168. Petitioner wife represents that respondent does not object to the granting of this Motion. Upon due consideration, it is
ORDERED that petitioner wife's Motion to Change or Correct Caption, filed February 9, 2023, is granted. It is further
ORDERED that the caption of this case is amended to read: "Janie A. Hatley & Estate of Tony R. Hatley, Deceased, Janie A. Hatley, Personal Representative, Petitioners v. Commissioner of Internal Revenue, Respondent."