Opinion
12147-20
11-03-2023
TOS FARMS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
On October 30, 2023, the parties filed a joint Motion to Change or Correct Caption in William L. Tos & Linda A. Tos v. Commissioner, Docket No. 12148-20, with which this case is consolidated. In their Motion, the parties represented that William L. Tos died on June 28, 2023, and that Linda A. Tos is authorized to act as the decedent's successor in interest, as defined at Cal. Civ. Proc. Code § 377.11. The parties concurrently filed a Motion to Change or Correct Caption in the instant case, in which neither individual is a party. Because it was unnecessary for them to amend the caption of the instant case, we will strike the latter document from the record.
In consideration of the foregoing, it is
ORDERED that the joint Motion to Change or Correct Caption, filed October 30, 2023, is hereby stricken from the record of this case.