Opinion
14023-21
06-10-2022
NORMAN STEWART, DECEASED & BARBARA DUNN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On February 7, 2022, petitioners filed in the above-docketed matter a Motion To Substitute Parties and Change Caption. The motion advised that petitioner Norman Stewart had died subsequent to the filing of the petition herein, and that his will had named petitioner Barbara Dunn as the personal representative of his estate. First and second supplements to the motion followed on March 18 and June 9, 2022, respectively, the latter of which advised that Barbara Dunn had been appointed executor for the Estate of Norman Stewart, Deceased, as reflected in attached Letters Testamentary, dated June 9, 2022, issued by the Superior Court of the State of Washington for the County of King.
Accordingly, upon due consideration of the foregoing and the record herein, it is
ORDERED that petitioners' just-referenced Motion To Substitute Parties and Change Caption, as supplemented, is granted in that it is further
ORDERED that "Estate of Norman Stewart, Deceased, Barbara Dunn, Executor" is substituted for "Norman Stewart, Deceased" as a party petitioner. It is further
ORDERED that the caption of this case is amended to read "Estate of Norman Stewart, Deceased, Barbara Dunn, Executor & Barbara Dunn, Petitioners v. Commissioner of Internal Revenue, Respondent".