Opinion
6450-19
10-28-2021
Paul Kravitz Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On August 23, 2021, petitioner through counsel filed in the above-docked matter a First Amended Motion To Substitute Parties and Change Caption. Attached thereto was documentation reflecting petitioner's death on May 3, 2021, and the appointment by the Circuit Court of Palm Beach County, Florida, of Diana Kravitz as personal representative for the Estate of Paul Kravitz, Deceased. Respondent on August 31, 2021, then filed a notice indicating no objection to the granting of the motion.
Accordingly, upon due consideration, it is
ORDERED that the just-referenced August 23, 2021, motion is granted in that the "Estate of Paul Kravitz, Deceased, Diana Kravitz, Personal Representative" is substituted for "Paul Kravitz" as the party petitioner in this proceeding. It is further
ORDERED that the caption of this case is changed to read "Estate of Paul Kravitz, Deceased, Diana Kravitz, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent." 1