Opinion
20222-21S
09-29-2023
DANIEL LEON LAUFERSWILER, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge.
On September 27, 2023, the Commissioner filed a Motion to Substitute Parties and to Change Caption (Motion). In the Motion, the Commissioner states that as a result of the death of Daniel Leon Lauferswiler and the appointment of Toni A. Frey as Administrator, it is necessary to substitute Toni A. Frey, Administrator, as a party in this case and to modify the caption. See Tax Court Rule 63(a). In addition to attaching a copy of Mr. Lauferswiler's death certificate, the Commissioner attached a copy of the Certificate of Appointment of Administrator issued on August 17, 2023, by the Surrogate's Court of the State of New York, New York County. This certificate appointed Ms. Frey as administrator of Daniel Leon Lauferswiler's estate. The Motion further states that Ms. Frey does not object to the Court granting the Commissioner's Motion. We will change the caption of this case accordingly. See Tax Court Rule 63(c).
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 Daniel Leon Lauferswiler, Deceased, Toni A. Frey, Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent."