Opinion
4579-23S
07-16-2024
ZACHARY M. TAYLOR & DEBBIE D. TAYLOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge
On July 12, 2024, respondent filed a Status Report and a Motion to Change or Correct Caption pursuant to the Court's Order served June 7, 2024. Attached to respondent's Motion is the Certificate of Death for deceased petitioner Zachary M. Taylor and a Declaration executed by petitioner Debbie D. Taylor as successor in interest with respect to decedent petitioner's interest in this case, as required by California law. Respondent represents in his Motion that there is no objection to the granting of the Motion.
Premises considered, it is
ORDERED that the above-referenced Motion is granted, and the caption of this case is amended to read: "Estate of Zachary M. Taylor, Debbie D. Taylor, Successor in Interest, & Debbie D. Taylor, Petitioners, v. Commissioner of Internal Revenue, Respondent. It is further
ORDERED that, on or before September 12, 2024, the parties shall file with the Court a proposed stipulated decision or a further report (joint or separate) advising of the then current status of this case.