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Mayner v. Comm'r of Internal Revenue

United States Tax Court
Aug 1, 2022
No. 17398-21S (U.S.T.C. Aug. 1, 2022)

Opinion

17398-21S

08-01-2022

GEORGE MAYNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Joseph W. Nega Judge.

This case is calendared for trial at the session of the Court to be conducted in person commencing Tuesday, September 6, 2022, in Fresno, California.

On July 28, 2022, respondent filed a Motion to Substitute Parties and Change Caption, in which respondent represented that on July 15, 2022, he received a declaration from Mamie Mayner asserting that her father petitioner, George Mayner, passed away on December 25, 2019, prior to the filing of the petition in this case. Mamie Mayner signed that declaration and attached thereto a Certificate of Death from the Los Angeles County Department of Public Health. Furthermore, in that motion, respondent represents that, Mamie Mayner, is the daughter of the deceased petitioner, and as such should be added as a party to represent petitioner's interests as George Mayner's next friend. Lastly, respondent's counsel indicated that there is no objection to the granting of this motion.

Upon due consideration and for cause, it is

ORDERED that respondent's Motion for Substitution of Parties and to Change Caption filed July 28, 2022, is granted, and Mamie Mayner, shall be added as a party to this case to represent petitioner's interests as petitioner, George Mayner, next friend. It is further

ORDERED that the caption of this case is amended to read: "George Mayner, Mamie Mayner, Next Friend, Petitioners v. Commissioner of Internal Revenue, Respondent."


Summaries of

Mayner v. Comm'r of Internal Revenue

United States Tax Court
Aug 1, 2022
No. 17398-21S (U.S.T.C. Aug. 1, 2022)
Case details for

Mayner v. Comm'r of Internal Revenue

Case Details

Full title:GEORGE MAYNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 1, 2022

Citations

No. 17398-21S (U.S.T.C. Aug. 1, 2022)