Opinion
22401-21S
06-30-2023
TERANCE VON KNIGHT, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
On June 28, 2023, the Commissioner filed a Motion to Substitute Parties and to Change Caption. In the motion, the Commissioner states that as a result of the death of Terance Von Knight and the appointment of Dora Shiver as Personal Representative, it is necessary to substitute Dora Shiver, Personal Representative, as a party in this case and to modify the caption. The Commissioner attached a copy of the Agreed Letters of Administration issued on March 14, 2022, in the Circuit Court of the Fifteenth Judicial Circuit in and for Palm Beach County, Florida. This letter appointed Ms. Shiver as personal representative of Terance Von Knight's estate. The motion further states that Ms. Shiver does not object to the Court granting the Commissioner's motion.
Upon due consideration of the Commissioner's motion and for cause, it is
ORDERED that the Commissioner's Motion to Substitute Parties and Change Caption is granted. It is further
ORDERED that the caption of this case is amended to read "Estate of Terance Von Knight, Deceased, Dora Shiver, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the Clerk of the Court shall change petitioner's mailing address in the Court's records to Ms. Shiver's address listed on the certificate of service attached to the Commissioner's Motion to Substitute Parties and Change Caption, filed June 28, 2023. It is further
ORDERED that jurisdiction is no longer retained by the undersigned and this case is restored to the general docket for trial or other disposition.