Opinion
22924-22
07-17-2024
KALKHOVEN/PETTIT #2 TRADING PARTNERS, LP, DANNY PETTIT, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
The parties recently notified the Court that the tax matters partner handling this case has had died. They jointly move under Rule 250(b) to appoint Mr. Danny E. Pettit as the new TMP for all the partnerships. This is necessary to bring this case to a close, and it is therefore
ORDERED that the parties' motion to appoint a new tax matters partner is granted, and Danny E. Pettit is substituted as the tax matters partner in this case. It is also
ORDERED that the caption of these cases is changed to read "Kalkhoven/Pettit #2 Trading Partners, LP, Danny E. Pettit, Tax Matters Partner, Petitioner v. Commissioner of Internal Revenue."