Opinion
11732-23
07-10-2024
MANUEL R. PILI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 18, 2024, respondent filed a Motion to Substitute Parties and Change Caption, to which he attached Letters Testamentary issued by the Surrogate's Court of the State of New York Kings County appointing Elizabeth A. Pili and Christina M. Pili as Executors of the Estate of Manuel R. Pili, Deceased.
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: "Manuel R. Pili, Deceased, Elizabeth A. Pili and Christina M. Pili, Executors, Petitioner v. Commissioner of Internal Revenue, Respondent".