Opinion
23755-21
08-26-2022
DAVID L. KARPELES & MARSHA KARPELES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of the parties' joint Motion to Substitute Parties and Change Caption, filed August 16, 2022, it appearing that Mark B. Karpeles wishes to prosecute this case on behalf of petitioner David L. Karpeles, who is now deceased, it is
ORDERED that, on or before September 16, 2022, the parties shall file a supplement to their above-referenced motion and, with respect to the estate of petitioner David L. Karpeles, attach thereto the affidavit or declaration pursuant to California Code of Civil Procedure section 377.32.