Opinion
16735-22S
03-31-2023
SAMUEL GARDNER SHILEY & JENNIFER SHILEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
For cause, it is
ORDERED that the caption of this case is amended to read, "Samuel Gardner Shiley & Jennifer L. Shiley, Petitioners, v. Commissioner of Internal Revenue, Respondent."