Opinion
35263-21
03-08-2022
ORDER
Maurice B. Foley Chief Judge.
Upon due consideration of the Motion To Change or Correct Caption, filed March 3, 2022, by respondent in the above-docketed matter, and for cause appearing of record, it is
ORDERED that respondent's just-referenced Motion To Change or Correct Caption is granted. It is further
ORDERED that the caption of this case is changed to read "Robert C. Ray & Sharon E. Ray, Petitioners v. Commissioner of Internal Revenue, Respondent".