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Little v. Comm'r of Internal Revenue

United States Tax Court
Jun 8, 2023
No. 7557-22 (U.S.T.C. Jun. 8, 2023)

Opinion

7557-22

06-08-2023

DENNIS G. LITTLE AND ESTATE OF JOANNE B. LITTLE, DECEASED, KAREN A. MILLER, PERSONAL REPRESENTATIVE, v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On May 8, 2023, petitioners filed a Motion to Change or Correct Caption, to which they attached letters of administration issued by the Circuit Court of the 19th Judicial Circuit in and for Indian River County, Florida, appointing Heather L. King and Jennifer L. Case, as personal representatives for the Estate of Dennis G. Little, Deceased.

Upon due consideration, it is

ORDERED that petitioner's Motion to Change or Correct Caption is granted in that the caption of this case is amended to read: "Estate of Dennis G. Little, Deceased, Heather L. King and Jennifer L. Case, Co-Personal Representatives, and Estate of Joanne B. Little, Deceased, Karen A. Miller, Personal Representative, Petitioners v. Commissioner of Internal Revenue, Respondent".


Summaries of

Little v. Comm'r of Internal Revenue

United States Tax Court
Jun 8, 2023
No. 7557-22 (U.S.T.C. Jun. 8, 2023)
Case details for

Little v. Comm'r of Internal Revenue

Case Details

Full title:DENNIS G. LITTLE AND ESTATE OF JOANNE B. LITTLE, DECEASED, KAREN A…

Court:United States Tax Court

Date published: Jun 8, 2023

Citations

No. 7557-22 (U.S.T.C. Jun. 8, 2023)