Opinion
12002-22
12-04-2023
HERBERT J. O'BRIEN, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On November 6, 2023, respondent filed a Motion to Substitute Parties and Change Caption. Attached to the motion is a Certificate of Voluntary Administration issued by the Surrogate's Court of the State of New York, Suffolk County, appointing Kevin J. O'Brien as voluntary administrator of the Estate of Herbert J. O'Brien, Jr.
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 "Estate of Herbert J. O'Brien, Jr., Deceased, Kevin J. O'Brien, Voluntary Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent".