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Stratton v. Comm'r of Internal Revenue

United States Tax Court
Jul 8, 2024
No. 8515-23 (U.S.T.C. Jul. 8, 2024)

Opinion

8515-23

07-08-2024

SCOTT E. STRATTON, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Alina I. Marshall Judge

On June 20, 2024, Nathon Stratton filed with the Court a Motion to Substitute Party and Change Caption. That motion, however, was missing some attachments. On July 3, 2024, a Letter, dated June 22, 2024, was received and filed by the Court which contained the death certificate for the decedent, Scott E. Stratton, an Order from the Circuit Court of the Second Judicial Circuit in and for Leon County, Florida, appointing Nathan Stratton as personal representative of the Estate of Scott Stratton, Deceased, and Letters of Administration from that same Circuit Court. Premises considered, it is

ORDERED that the Letter, dated June 22, 2024, is hereby recharacterized as a Supplement to Nathon Stratton's Motion to Substitute Party and Change Caption, filed July 3, 2024. It is further

ORDERED that Nathon Stratton's Motion to Substitute Party and Change Caption, filed June 20, 2024, as supplemented on July 3, 2024, is granted and the caption of this case is amended to read "Estate of Scott A. Stratton, Deceased, Nathan Stratton, Personal Representative." It is further

ORDERED that the time within which the parties shall file with the Court a proposed stipulated decision, or in lieu thereof, a joint report or separate reports as to the then present status of this case, is extended to August 5, 2024.


Summaries of

Stratton v. Comm'r of Internal Revenue

United States Tax Court
Jul 8, 2024
No. 8515-23 (U.S.T.C. Jul. 8, 2024)
Case details for

Stratton v. Comm'r of Internal Revenue

Case Details

Full title:SCOTT E. STRATTON, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Jul 8, 2024

Citations

No. 8515-23 (U.S.T.C. Jul. 8, 2024)