Opinion
5485-23
02-08-2024
JOAN V. RASMUSSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case is calendared for trial during the Court's April 15, 2024, Washington, D.C., trial session. On February 6, 2024, petitioner's counsel filed a Motion to Substitute Parties and Change Caption. See Tax Court Rule 63(a). He represents that petitioner has died and requests that Pamela Rasmusson Carroll, in her capacity as personal representative of petitioner's estate, be substituted for petitioner to prosecute this case. Petitioner's counsel represents that respondent does not object to the granting of the Motion.
Upon due consideration, it is
ORDERED that the Motion to Substitute Parties and Change Caption, filed February 6, 2024, is granted. It is further
ORDERED that the caption of this case is amended to read: "Estate of Joan V. Rasmusson, Pamela Rasmusson Carroll, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent."