Opinion
6504-20S
11-12-2021
William C. Stuhlman Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
John O. Colvin Judge.
This case is currently calendared for trial at the December 6, 2021, Fresno, California remote trial session. On November 4, 2021, respondent filed a Motion to Substitute Parties and Change Caption and a Motion for Continuance. In the Motion to Substitute and Change Caption, respondent states that, under the circumstances, Maureen Stuhlman, petitioner's daughter and attorney-in-fact, be substituted as a party to represent petitioner as petitioner's next friend. In the motion for continuance, respondent states that Maureen Stuhlman does not object to the granting of the motion. Premises considered, it is
ORDERED that respondent's Motion To Substitute Parties and Change Caption, filed November 4, 2021, is granted, and the caption of this case is changed to: "William C. Stuhlman, Maureen Stuhlman, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that respondent's Motion for Continuance, filed November 4, 2021, is granted, and this case is stricken from trial at the Fresno, California remote trial session scheduled to commence on December 6, 2021, and continued generally.