Opinion
8750-20
08-01-2022
PAUL POEHLER & PATRICIA E. POEHLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This case was continued from the Court's October 18, 2021, remote trial session, and jurisdiction was retained by the undersigned.
On July 22, 2022, petitioners Paul Poehler and Patricia E. Poehler filed an unopposed motion to substitute parties and change caption. The Court then directed the Poehlers to file a supplement to the motion attaching any letters of administration or letters testamentary reflecting the appointment of Paul Poehler as representative for the estate of Patricia E. Poehler, deceased, by a court of competent jurisdiction. On July 26, 2022, the Poehlers filed a first supplement to motion to substitute and change caption attaching the letters of administration. Upon due consideration, it is
ORDERED that petitioners' motion to substitute parties and change caption, as supplemented, is granted in that "Estate of Patricia E. Poehler, Deceased, Paul Poehler, Administrator" is substituted for "Patricia E. Poehler" as a party petitioner. It is further
ORDERED that the caption of this case is amended to read: "Paul Poehler & Estate of Patricia E. Poehler, Deceased, Paul Poehler, Administrator, Petitioners v. Commissioner of Internal Revenue, Respondent."