Opinion
23060-21S
07-29-2022
HUGH D. RAY & ELLEN L. RAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 24, 2022, petitioner Ellen L. Ray filed in the above-docketed matter a report advising that petitioner Hugh D. Ray had died on July 31, 2021, after the filing of the petition herein. Subsequently, on July 18, 2022, a further submission by Ellen L. Ray indicated that she had been appointed independent executor for the Estate of Hugh D. Ray, Deceased, as reflected in attached Letters Testamentary, dated January 31, 2022, issued by the County Court for Orange County, Texas.
Accordingly, the premises considered, it is
ORDERED that the "Estate of Hugh D. Ray, Deceased, Ellen L. Ray, Independent Executor" is substituted for "Hugh D. Ray" as a party petitioner in this proceeding. It is further
ORDERED that the caption of this case is amended to read "Estate of Hugh D. Ray, Deceased, Ellen L. Ray, Independent Executor, & Ellen L. Ray, Petitioners v. Commissioner of Internal Revenue, Respondent."