Opinion
13970-20
07-29-2024
GYAN KALWANI & JULIE KALWANI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge.
This case is calendared for trial during the Court's September 30, 2024, Portland, Oregon, trial session. On July 23, 2024, petitioners filed an unopposed Motion to Substitute Parties and Change Caption (Doc. 25), along with a Declaration of Gyan Kalwani in Support of Motion to Appoint Special Administrator (Doc. 26). Upon due consideration, it is hereby
ORDERED that pursuant to Cal. Civ. Proc. Code Section 377.33 Gyan Kalwani is appointed as Special Administrator for Julie Kalwani, Deceased, solely for the purposes of this case. See Estate of Galloway v. Commissioner, 103 T.C. 700 (1994). It is further
ORDERED that petitioners' Motion to Substitute Parties and Change Caption filed July 23, 2024, is granted to the extent that the caption of this case is amended to read, "Gyan Kalwani & Julie Kalwani, Deceased, Gyan Kalwani, Special Administrator, Petitioners v. Commissioner of Internal Revenue, Respondent."