Opinion
10315-22
03-30-2023
GERALD E. RUPP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
On March 24, 2023, respondent filed an unopposed Motion to Substitute Parties and Change Caption. The motion advised that since the filing of his Petition, petitioner Gerald E. Rupp has passed away and that Cindy L. Jorgensen is the executor of Gerald E. Rupp's estate.
Upon due consideration, it is
ORDERED that respondent's Motion to Substitute Parties and Change Caption is granted in that the caption is amended to read: "Estate of Gerald E. Rupp, Deceased, Cincy L. Jorgensen, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent".