Opinion
11969-22
01-27-2023
SUSAN H. MCCAULLEY-CURRAN & DENIS A. CURRAN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of respondent's Status Report, filed December 21, 2022, and supplemented on January 20, 2023, and the representations contained therein and exhibits attached thereto, it is
ORDERED that, on the Court's own motion, the Estate of Denis A. Curran a.k.a. Denis Alan Curran, Deceased, is substituted in this case for petitioner Denis A. Curran, Deceased. It is further
ORDERED that the caption of this case is amended to read: "Susan H. McCaulley-Curran and Estate of Denis A. Curran a.k.a. Denis Alan Curran, Deceased, Susan H. McCaulley-Curran, Personal Representative, Petitioners v. Commissioner of Internal Revenue, Respondent".