Opinion
35151-21
10-04-2023
WILLIAM J. O'LEARY & CAROL E. O'LEARY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 11, 2023, respondent filed a Motion to Substitute Parties and Change Caption at Docket Index No. 9. By Order served September 14, 2023, the Court directed respondent to file a supplement to the Motion.
On September 27, 2023, respondent filed a Motion to Substitute Parties and Change Caption at Docket Index No. 11. This second Motion appears to be duplicative of the first, but for certain attachments thereto. On September 28, 2023, respondent filed a First Supplement to Motion to Substitute Parties and Change Caption. Because this First Supplement includes the same attachments as the duplicative copy of respondent's Motion, we will strike the filing at Docket Index No. 11.
Based on a review of the aforementioned filings, including the attachments thereto, the Court is satisfied that Carol E. O'Leary has been duly appointed under Pennsylvania law as Executrix of the Estate of William J. O'Leary, Deceased, and that, consequently, she possesses the capacity to litigate in this Court on behalf of the Estate. See Rule 60(a), (c), Tax Court Rules of Practice and Procedure.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Substitute Parties and Change Caption filed at Docket Index No. 11 is deemed stricken from the Court's record in this case. It is further
ORDERED that respondent's Motion to Substitute Parties and Change Caption filed at Docket Index No. 9, as supplemented, is granted, in that it is:
ORDERED that the Estate of William J. O'Leary, Deceased, Carol E. O'Leary, Executrix, is substituted for petitioner William J. O'Leary in this case. It is further
ORDERED that the caption of this case is amended to read: "Estate of William J. O'Leary, Deceased, Carol E. O'Leary, Executrix & Carol E. O'Leary, Petitioners v. Commissioner of Internal Revenue, Respondent."