Opinion
19097-21S
02-03-2022
Maria B. Smith, Deceased Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On November 18, 2021, respondent filed a Motion To Substitute Parties and Change Caption. Attached to the motion are letters testamentary appointing Paul L. Feldman as executor for the Estate of Maria B. Smith, Deceased.
Upon due consideration, it is
ORDERED that respondent's Motion To Substitute Parties and Change Caption is granted in that the caption of this case is amended to read: "Estate of Maria B. Smith, Deceased, Paul Feldman, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent".