Opinion
29552-21S
11-29-2022
JOHN D. TUTTLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the Letter Dated September 22, 2022, filed by John Scott Tuttle on behalf of petitioner, it is
ORDERED that the above referenced letter is recharacterized as a Motion to Substitute Parties and Change Caption. It is further
ORDERED that the Motion to Substitute Parties and Change Caption is granted in that the Estate of John D. Tuttle, Deceased, John Scott Tuttle, Executor is substituted for petitioner in this case. It is further
ORDERED that the caption of this case is amended to read: "Estate of John D. Tuttle, Deceased, John Scott Tuttle, Executor, Petitioner(s) v. Commissioner of Internal Revenue, Respondent".