Opinion
397-21
09-27-2021
Thomas S Miller & Lois D Miller Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 24, 2021, respondent filed a Motion To Substitute Parties and Change Caption. Attached to the motion are letters testamentary appointing Ned Cammack as independent executor for the Estate of Lois D. Miller, Deceased.
Upon due consideration, it is
ORDERED that respondent's Motion To Substitute Parties and Change Caption is granted in that the caption of this case is amended to read: "Thomas S. Miller & Estate of Lois D. Miller, Deceased, Ned Cammack, Independent Executor, Petitioner v. Commissioner of Internal Revenue, Respondent".
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