Opinion
3381-22
12-15-2023
STEVEN M. SPEIER AND DEBORAH N. SPEIER, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Pending before the Court is petitioners' Motion to Substitute Parties and Change Caption, filed November 23, 2022. On December 12, 2023, the parties filed a joint Status Report. Attached thereto is a copy of letters testamentary issued to James S. Bosley, appointing him as executor of the estate of the decedent Deborah N. Speier.
Upon due consideration and for cause, it is
ORDERED that petitioners' above-referenced Motion is granted, and the Estate of Deborah N. Speier, Deceased, James S. Bosley, Executor, is substituted for petitioner Deborah N. Speier, Deceased, in this case. It is further
ORDERED that the caption of this case is amended to read: "Steven M. Speier & Estate of Deborah N. Speier, Deceased, James S. Bosley, Executor, Petitioners v. Commissioner of Internal Revenue, Respondent."