Opinion
6894-22S
08-10-2022
DON WAYNE NOBLES & NANCY B. NOBLES DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of petitioners' Motion to Substitute Parties and Change Caption, filed July 18, 2022, and the First Supplement thereto, filed August 4, 2022, it is
ORDERED that petitioners' above-referenced Motion, as supplemented, is granted, and the Estate of Nancy B. Nobles, Deceased, Don Wayne Nobles, Executor, is substituted for petitioner Nancy B. Nobles, Deceased, in this case. It is further
ORDERED that the caption of this case is amended to read: "Don Wayne Nobles & Estate of Nancy B. Nobles, Deceased, Don Wayne Nobles, Executor, Petitioners v. Commissioner of Internal Revenue, Respondent."