Opinion
27374-21
03-22-2022
Robert E. Nero, Deceased Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On December 8, 2021, respondent filed a Motion to Substitute Parties and Change Caption. By Order served December 23, 2021, the Court directed petitioner to file an objection, if any, to the Motion. To date, petitioner has filed no such objection.
The foregoing considered, it is
ORDERED that respondent's above-referenced Motion is granted, and "Estate of Robert E. Nero, Deceased, William C. Nero, Jr., Personal Representative" is substituted for "Robert E. Nero, Deceased" as a party petitioner. It is further
ORDERED that the caption of this case is amended to read: "Estate of Robert E. Nero, Deceased, William C. Nero, Jr., Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent".