Opinion
1843-20S
01-11-2024
WILLIAM IRVING, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 28, 2020, a petition was filed by to commence the above-docketed matter. Petitioner thereafter passed away on December 29, 2022. Following further proceedings with respect to fiduciary representation, the parties on December 29, 2023, filed a report advising that the Suffolk County Public Administrator had been appointed administrator with full authority for the Estate of William Irving, Deceased. A copy of the Decree Appointing Administrator, dated November 29, 2023, issued by the Surrogate's Court, County of Suffolk, State of New York, was attached to the report.
Upon due consideration, it is
ORDERED that the "Estate of William Irving, Deceased, Suffolk County Public Administrator, Administrator" is substituted for "William Irving, Deceased" as the party petitioner in this proceeding. It is further
ORDERED that the caption of this case shall be amended to read "Estate of William Irving, Deceased, Suffolk County Public Administrator, Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent."