Opinion
18448-23S
01-25-2024
EFETOBORE OMADEVUAE & DALILA ROBINSON, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon further review of the record, it appearing that petitioner Efetobore Omadevuae did not intend to include Dalila Robinson, deceased, as part of this case, and for cause, it is
ORDERED that, on the Court's own motion, the caption is amended to read: "Efetobore Omadevuae, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Dalila Robinson, Deceased, and Correct Caption, filed January 16, 2024, is denied as moot.