Opinion
23265-17
02-03-2022
Manas Sherenian & Turfanda Sherenian Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Elizabeth Crewson Paris Judge.
On November 7, 2017, petitioners Manas Sherenian and Turfanda Sherenian timely filed a petition with this Court. On February 25, 2020, petitioner Manas Sherenian passed away and a copy of the death certificate has been filed in this case. Petitioners Manas Sherenian and Turfanda Sherenian were husband and wife and residents of the state of Texas both during the year at issue and the pendency of this case. On December 21, 2020, Turfanda Sherenian was appointed Independent Executor of the Estate of Manas Sherenian, Deceased in Dallas County, Texas, under Case No. PR-20-02872-1, and a copy of the Letters of Testamentary reflecting the appointment, has been filed in this case. On December 22, 2021, the parties filed a Joint Motion to Substitute Parties and Change Caption.
ORDERED that the Joint Motion to Substitute Parties and Change Caption is granted. It is further
ORDERED that the caption shall be changed from, "Manas Sherenian and Turfanda Sherenian, petitioners v. Commissioner of Internal Revenue," to substitute parties and change the caption to read: "Manas Sherenian, Deceased, Turfanda Sherenian, Independent Executor and Turfanda Sherenian, petitioners v. Commissioner of Internal Revenue."