Opinion
10014-21S
02-22-2022
Christopher Van Hupperich Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On February 17, 2022, Paul Swacina filed a Motion to Substitute Parties and Change Caption. In that motion, Mr. Swacina states that (1) petitioner is an incapacitated person, (2) on December 3, 2021, Mr. Swacina was appointed as guardian of petitioner's estate by the County Court at Law #5 of Nueces County, Texas, and (3) respondent has no objection to the granting of the motion. A copy of the order appointing Mr. Swacina as petitioner's guardian is attached to the motion.
Upon due consideration, it is
ORDERED that the Motion to Substitute Parties and Change Caption is granted. It is further
ORDERED that the caption of this case is amended to read: "Christopher Van Hupperich, Paul Swacina, Guardian, Petitioner v. Commissioner of Internal Revenue, Respondent".