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Hughes v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 6283-21 (U.S.T.C. Aug. 3, 2022)

Opinion

6283-21

08-03-2022

MICHAEL T. HUGHES, DECEASED, & BARBARA A. HUGHES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth A. Copeland, Judge.

This case was continued from the Trial Session of the Court on May 23, 2022, in Chicago, Illinois, with jurisdiction retained by this Division of the Court.

On February 25, 2022, counsel for petitioner Barbara A. Hughes filed with the Court a Motion to Substitute Parties and Change Caption which requested the Court substitute Petitioner Michael T. Hughes, now deceased, with his estate and revise the caption in this case to reflect the recent death of Michael T. Hughes. Attached to the Motion as Exhibit A was Michael T. Hughes Certification of Death Record indicating he died on February 4, 2022. Mr. Hughes timely petitioned this Court for review of a deficiency determination concerning he and Mrs. Hughes' 2017 tax year prior to his death.

By Order of the Court dated March 10, 2022, the caption of this case was amended to read: Michael T. Hughes, Deceased, & Barbara A. Hughes, Petitioners v. Commissioner of Internal Revenue, Respondent. On April 5, 2022, the parties filed with the Court a First Supplement to Motion to Substitute Parties and Change Caption. Because there will not be a representative of Mr. Hughes' estate appointed; and no person is authorized to act before this Court, the caption will not be further amended.

Upon due consideration, and for cause, it is

ORDERED that petitioners' Motion to Change or Correct Caption, filed February 25, 2022, as supplemented is denied as moot as the caption of this case has already been amended and will not be further amended.


Summaries of

Hughes v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 6283-21 (U.S.T.C. Aug. 3, 2022)
Case details for

Hughes v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL T. HUGHES, DECEASED, & BARBARA A. HUGHES, Petitioners v…

Court:United States Tax Court

Date published: Aug 3, 2022

Citations

No. 6283-21 (U.S.T.C. Aug. 3, 2022)