Opinion
4309-22
04-28-2022
ALEXANDER P. NAGGY, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
Upon due consideration of respondent's motion to substitute parties and change caption, filed April 27, 2022, it appearing that there is no objection to respondent's motion, it is
ORDERED that respondent's above-referenced motion is granted and the Estate of Alexander Paul Naggy, Deceased, Pamela A. Gibasiewicz, Adminstrator is substituted for petitioner in this case. It is further
ORDERED that the caption of this case is amended to read: "Estate of Alexander Paul Naggy, Deceased, Pamela A. Gibasiewicz, Adminstrator, Petitioner(s) v. Commissioner of Internal Revenue, Respondent".