Opinion
2060-17
10-23-2023
ROBERT ROSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson, Judge
On October 17, 2023, the parties filed a joint motion to substitute parties and change caption in this case, informing the Court that Robert Rose died on September 9, 2022, and that the Cherokee County, Georgia, Probate Court issued Temporary Letters of Administration by which Robert Hunter Rose was appointed administrator of petitioner Robert Rose's estate. It is
ORDERED that the joint motion to substitute parties and change caption is granted. It is further
ORDERED that the Clerk of the Court is directed to change the caption of the case to read: "Estate of Robert Rose, Deceased, Robert Hunter Rose, Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent."