From Casetext: Smarter Legal Research

Rupp v. Comm'r of Internal Revenue

United States Tax Court
Mar 30, 2023
No. 10315-22 (U.S.T.C. Mar. 30, 2023)

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".


Summaries of

Rupp v. Comm'r of Internal Revenue

United States Tax Court
Mar 30, 2023
No. 10315-22 (U.S.T.C. Mar. 30, 2023)
Case details for

Rupp v. Comm'r of Internal Revenue

Case Details

Full title:GERALD E. RUPP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 30, 2023

Citations

No. 10315-22 (U.S.T.C. Mar. 30, 2023)