Opinion
3577-22S
11-18-2022
NAOMI L. SCHULMAN AND SIDNEY M. SCHULMAN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The notice of deficiency upon which this case is based was issued to Sidney M. & Naomi L. Schulman. The petition was signed by petitioner Naomi L. Schulman and states that petitioner Sidney M. Schulman died before the petition was filed. However, petitioner Naomi L. Schulman failed to attach to the petition letters testamentary or letters of administration. By Order served June 3, 2022, the Court directed petitioner Naomi L. Schulman to file letters testamentary or letters of administration. On July 28, 2022, petitioner Naomi L. Schulman filed a Response, to which she attached an Order of Execution of a Will and Appointment of Estate Executor of Sidney Murray Schulman from the State of Israel indicating that petitioner Naomi L. Schulman is the executor for the Estate of Sidney Murray Schulman.
Upon due consideration, it is
ORDERED that the caption of this case is amended to read: "Naomi L. Schulman and Estate of Sidney Murray Schulman, Deceased, Naomi L. Schulman, Executor, Petitioners v. Commissioner of Internal Revenue, Respondent".