Opinion
14502-20S
09-23-2021
Gregory S. Hutcheson & Leonard J. Mariani Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 17, 2021, respondent filed a Motion To Substitute Party and Correct Caption. Attached to the motion is a copy of a Certificate of Qualification appointing Gregory L. Hutcheson as executor for the Estate of Leonard J. Mariani.
Upon due consideration, it is
ORDERED that respondent's Motion To Substitute Party and Correct Caption is granted in that the caption of this case is amended to read: "Gregory S. Hutcheson & Estate of Leonard J. Mariani, Deceased, Gregory S. Hutcheson, Executor, Petitioners v. Commissioner of Internal Revenue, Respondent".
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