Opinion
8193-23
07-11-2024
WILLIAM M. SWANER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
Based on the representations made in respondent's motion to substitute parties and change caption, filed July 3, 2024, it is
ORDERED that the above-referenced motion is granted in that Jennifer Foglesong is recognized as next friend of petitioner William M. Swaner for purposes of the present proceeding. It is further
ORDERED that the caption of this case shall be amended to read "William M. Swaner, Jennifer Foglesong, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that on or before August 12, 2024, the parties shall file (1) a stipulated decision document, or (2) a joint status report (or if that is not possible, then separate reports) stating the then current status of this case.