Opinion
20391-23S
09-12-2024
RICHARD KOCH INSURANCE TRUST, RICHARD KOCH, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
PETER J. PANUTHOS, SPECIAL TRIAL JUDGE
This case is calendared for trial at the Court's New York City, New York, trial session commencing October 28, 2024. On August 30, 2024, respondent filed a Motion to Change or Correct Caption, requesting that the caption of this case be amended to reflect the correct trustee's name, as shown on a copy of the Richard Koch Insurance Trust document attached as Exhibit A to respondent's Motion. Respondent represents in his filing that there is no objection to the granting of the Motion.
Premises considered, it is
ORDERED that the above-referenced Motion is granted, and the caption of this case is amended to read: "Richard Koch Insurance Trust, Mark Thomases, Trustee, Petitioner, v. Commissioner of Internal Revenue, Respondent.