Opinion
26289-21S
02-15-2023
UWE PETERS & INGEBORG E. PETERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega, Judge.
This case is calendared for trial at the in-person session of the Court scheduled to begin on May 1, 2023, in Albany, New York.
On February 13, 2023, respondent filed a Motion to Substitute Parties and Change Caption, in which respondent advised the Court that petitioner Uwe Peters passed away on December 6, 2021, a date subsequent to the filing of the petition. Furthermore, respondent represents that Richard Peters was appointed as the executor of the estate of Uwe Peters on August 22, 2022, and that petitioner Ingeborg E. Peters and Richard Peters do not object to the granting of the above-referenced motion.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Substitute Parties and Change Caption, filed February 13, 2023, is granted, and the Estate of Uwe Peters, Deceased, Richard Peters, Executor is substituted for Uwe Peters. It is further
ORDERED that the caption of this case is amended to read "Estate of Uwe Peters, Deceased, Richard Peters, Executor & Ingeborg E. Peters, Petitioners v. Commissioner of Internal Revenue, Respondent." 1