Opinion
8763-20
06-01-2021
Roy F. Haynes, Deceased and Mary L. Haynes Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Upon further review of the Motion To Substitute Parties and Change Caption, filed October 30, 2020, on behalf of petitioners in the above-docketed matter, and the complete record herein, it is
ORDERED that Mary L. Hayes, as successor in interest to Roy F. Hayes, Deceased, under California law, is hereby appointed special administrator of the decedent for purposes of the instant action. It is further
ORDERED that the Motion To Substitute Parties and Change Caption is granted in that "Estate of Roy F. Hayes, Deceased, Mary L. Hayes, Special Administrator" is substituted for "Roy F. Hayes, Deceased" as a party petitioner. It is further
ORDERED that the caption of this case is changed to read "Estate of Roy F. Hayes, Deceased, Mary L. Hayes, Special Administrator, and Mary L. Hayes, Petitioners v. Commissioner of Internal Revenue, Respondent".
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