Opinion
16112-23S
09-23-2024
LAWRENCE W. ROTH & BRENDA L. ROTH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge
Giving due regard to the representations contained in the joint motion, filed September 20, 2024, it is
ORDERED that the joint motion is granted. It is further
ORDERED that Brenda L. Roth is appointed as the successor in interest to Larry W. Roth, Deceased. It is further
ORDERED that the caption of this case is amended to read, "Brenda L. Roth and Larry W. Roth, Deceased, Brenda L. Roth, Successor in Interest, Petitioners, v. Commissioner of Internal Revenue, Respondent."