Ruiz v. Comm'r of Internal Revenue

Full title: Guadalupe Ruiz, Deceased, Maria C. Ruiz, Surviving Spouse, & Maria C. Ruiz…

Court: United States Tax Court

Date published: Jan 4, 2022

No. 21277-18L (U.S.T.C. Jan. 4, 2022)

Opinion

21277-18L

01-04-2022

Guadalupe Ruiz, Deceased, Maria C. Ruiz, Surviving Spouse, & Maria C. Ruiz Petitioners v. Commissioner of Internal Revenue Respondent

Courtney D. Jones Judge

ORDER

Courtney D. Jones Judge

Upon due consideration of petitioner's response filed December 10, 2021 (docket entry no. 37), it is

ORDERED that the caption of this case is amended to read: "Estate of Guadalupe Ruiz, Deceased, Maria C. Ruiz, Independent Executrix, and Maria C. Ruiz, Petitioners v. Commissioner of Internal Revenue, Respondent".