Opinion
16564-22
03-24-2023
ESTATE OF CAROLYN C. WELLS, DECEASED, AND CAROLYN C. WELLS TRUST DATED APRIL 7, 1988, THOMAS E. WELLS, IV, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Pending before the Court is petitioner's Motion to Substitute Parties and Change Caption, filed February 13, 2023. On February 16, 2023, petitioner filed a First Supplement thereto.
Also pending before the Court is petitioner's Motion for Leave to File First Amended Petition, filed February 13, 2023.
Upon due consideration, there being no objection to the granting of either Motion, and for cause, it is
ORDERED that petitioner's above-referenced Motion to Substitute Parties and Change Caption, as supplemented, is granted, and the Estate of Carolyn C. Wells, Deceased, Thomas E. Wells, IV, Personal Representative, is substituted for petitioner in this case. It is further
ORDERED that the caption of this case is amended to read: "Estate of Carolyn C. Wells, Deceased, Thomas E. Wells, IV, Personal Representative, Petitioner(s) v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that petitioner's above-referenced Motion for Leave to File First Amended Petition is granted, and the Clerk of the Court shall file the First Amended Petition, lodged February 13, 2023, as of the date of service of this Order.