Opinion
28782-21
05-12-2023
BRENDA GAYLE NANCE KERSEY & THOMAS DANIEL KERSEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge
On April 28, 2023, respondent filed an unopposed Motion to Substitute Party and Change Caption in this case. The motion advised that since the filing of the Petition, petitioner Thomas Daniel Kersey has passed away and that Maria Gayle Kersey (Thomas Daniel Kersey's daughter) is the estate administrator.
In consideration of the foregoing, it is
ORDERED that respondent's Motion to Substitute Party and Change Caption, filed April 28, 2023, is granted. It is further
ORDERED that the caption of this case is amended to read: "Brenda Gale Nance Kersey and Estate of Thomas Daniel Kersey, Deceased, Maria Gayle Kersey, Administrator, Petitioners v. Commissioner of Internal Revenue, Respondent."