Opinion
11911-22
05-07-2024
JUHEE KIM AND DANIEL KIM, DECEASED, 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 April 19, 2024, and for cause, see Estate of Galloway v. Commissioner, 103 T.C. 700 (1994), it is
ORDERED that the above-referenced Motion to Substitute Parties and Change Caption is granted. It is further
ORDERED that, pursuant to section 377.33 of the California Code of Civil Procedure, Juhee Kim, as the successor in interest of Daniel Kim, Deceased, is appointed special administrator of the Estate of Daniel Kim, Deceased, solely for the purpose of maintaining this proceeding. It is further
ORDERED that the caption of this case is amended to read: "Juhee Kim & Estate of Daniel Kim, Deceased, Juhee Kim, Special Administrator, Petitioners v. Commissioner of Internal Revenue, Respondent."