Opinion
24233-22
09-14-2023
JERRY D. MASK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On November 3, 2022, a petition was filed by to commence the above-docketed matter. Thereafter, on September 11, 2023, the Court received from Jerry Chadwick Mask a Motion To Substitute Parties and Change Caption. The motion advised that petitioner had died on January 18, 2023, and attached a copy of the corresponding death certificate. The motion also represented that Jerry Chadwick Mask had been appointed executor for the Estate of Jerry D. Mask, Deceased, as reflected in attached Letters Testamentary, dated May 31, 2023, issued by the Chancery Court of Hinds County, Mississippi. Jerry Chadwick Mask requested that he be permitted to continue this case on behalf of his deceased father.
Upon due consideration, it is
ORDERED that the just-referenced Motion To Substitute Parties and Change Caption is granted in that the "Estate of Jerry D. Mask, Deceased, Jerry Chadwick Mask, Executor" is substituted for "Jerry D. Mask" as the party petitioner in this proceeding. It is further
ORDERED that the caption of this case is changed to read "Estate of Jerry D. Mask, Deceased, Jerry Chadwick Mask, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent."