Opinion
6830-17
07-10-2023
STEVEN E. HODGKIN, DECEASED, & SHEILA A. HODGKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. Paige Marvel, Judge.
On July 6, 2023, petitioners filed a Motion to Substitute Parties and Change Caption, and a Status Report. Petitioners' motion states, among other things, that petitioner Steven E. Hodgkin passed away on December 31, 2022, and attached to the motion a copy of the Certificate of Death issued by the State of California, County of San Bernardino. The motion further states that there is no intention to probate decedent's estate and that petitioner Sheila A. Hodgkin, is designated as executor of the Estate of Steven E. Hodgkin. Petitioners request in their motion to substitute Sheila A. Hodgkin, Executor, as a party in this case and to modify the caption. On July 7, 2023, respondent filed a status report at 7:43 p.m. and at 7:52 p.m. Respondent's status report filed at 7:52 p.m. states, among other things, that respondent has no objection to the Court granting petitioners' aforementioned motion.
Upon due consideration, it is
ORDERED that petitioners' Motion to Substitute Parties and to Change Caption, filed July 6, 2023, is granted. It is further
ORDERED that the caption of this case is amended to read "Estate of Steven E. Hodgkin, Deceased, Sheila A. Hodgkin, Executor and Sheila A. Hodgkin, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that on or before October 5, 2023, the parties shall file a joint report regarding the then-present status of this case or a proposed stipulated decision.