Opinion
15169-18S
11-16-2021
Libia Higuita Turner Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Cary Douglas Pugh Judge.
Petitioner filed her petition in this case as "Libia Higuita Turner". At trial she stated that after her divorce from John Turner, she remarried, and her surname is now "Wheeler". Pursuant to Rule 63(e), Tax Court Rules of Practice and Procedure, and for cause, it is hereby
ORDERED that the caption of this case is changed to read:
"Libia Higuita Wheeler, Petitioner v. Commissioner of Internal Revenue, Respondent"