Smith v. Comm'r of Internal Revenue

Full title: RONALD G. E. SMITH, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Jul 21, 2022

No. 12094-22 (U.S.T.C. Jul. 21, 2022)

Opinion

12094-22

07-21-2022

RONALD G. E. SMITH, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

Upon due consideration of respondent's Motion to Substitute Parties and Change Caption, filed July 18, 2022, it is

ORDERED that respondent's above-referenced Motion is granted, and the Estate of Ronald G. E. Smith, Deceased, Samantha Chu, Personal Representative, is substituted for petitioner Ronald G. E. Smith, Deceased, in this case. It is further

ORDERED that the caption of this case is amended to read: "Estate of Ronald G. E. Smith, Deceased, Samantha Chu, Personal Representative, Petitioner(s) v. Commissioner of Internal Revenue, Respondent."