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McLoughlin v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 11748-22S (U.S.T.C. Mar. 7, 2023)

Opinion

11748-22S

03-07-2023

EILEEN MCLOUGHLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Eunkyong Choi Special Trial Judge

On February 9, 2023, petitioner's daughter, Maureen McLoughlin Aybar, filed a Motion to be Recognized as Next Friend, indicating therein that her mother, petitioner Eileen McLoughlin, is deceased and subsequently provided a copy of the death certificate. Pursuant to Rule 60(d), Tax Court Rules of Practice and Procedure, the Court is satisfied that Maureen McLoughlin Aybar is a proper person to act in this case as petitioner's next friend.

Upon due consideration of the foregoing, it is hereby ORDERED that the above-referenced Motion to be Recognized as Next Friend is granted. It is further

ORDERED that the caption of this case is amended to read: "Eileen McLoughlin, Deceased, Maureen McLoughlin Aybar, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

McLoughlin v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 11748-22S (U.S.T.C. Mar. 7, 2023)
Case details for

McLoughlin v. Comm'r of Internal Revenue

Case Details

Full title:EILEEN MCLOUGHLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 7, 2023

Citations

No. 11748-22S (U.S.T.C. Mar. 7, 2023)