Opinion
27987-22S
11-21-2023
CHARLES W. RIDER & DIANA L. RIDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
DIANA L. LEYDEN SPECIAL TRIAL JUDGE
This case is calendared for trial at the December 18, 2023, Dallas, Texas, Trial Session of the Court.
On November 9, 2023, respondent filed a Motion to Substitute Parties and Change Caption (motion), seeking to have the Court substitute Charles W. Rider as Special Administrator of Diana L. Rider and change the caption. In his motion respondent asserted that petitioner Diana L. Rider passed away on June 16, 2023, which was after the filing of the Petition. Attached to respondent's motion is a copy of the death certificate for Diana L. Rider. Also attached to the motion is a declaration of petitioner Charles W. Rider, asserting that he is the surviving spouse of Diana L. Rider and as such is the survivor in community to Diana L. Rider as defined under Texas law. Petitioner Charles W. Rider does not object to the granting of respondent's motion.
Upon due consideration, it is
ORDERED that respondent's Motion to Substitute Parties and Change Caption, filed November 9, 2023, is granted. It is further
ORDERED that the caption of this case is amended to read: "Charles W. Rider & Diana L. Rider, Deceased, Charles W. Rider, Special Administrator, Petitioners v. Commissioner of Internal Revenue, Respondent."