Opinion
22313-18
02-02-2023
ESTATE OF THOMAS TARO, SR., DECEASED, GARNET BEAN & LUIS F. ROMERO, CO-PERSONAL REPRESENTATIVES, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
On December 29, 2022, petitioner filed a motion to substitute parties and change caption (Doc. 66) in this case. On January 31, 2023, petitioner filed a status report and memoranda in support of status report (Docs. 69-71) informing the Court that the Orphans' Court for Howard County, Maryland, issued an Order and Letters of Administration by which Megan E. McCulloch was appointed as personal representative of the estate of Thomas Taro Sr. on July 27, 2022. It is
ORDERED that petitioner's motion to substitute parties and change caption is granted. It is further
ORDERED that the Clerk of the Court is directed to change the caption of the cases to read: "Estate of Thomas Taro, Sr., Deceased, Meghan E. McCulloch, Esq., Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent."