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Wells v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 16564-22 (U.S.T.C. Mar. 24, 2023)

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.


Summaries of

Wells v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 16564-22 (U.S.T.C. Mar. 24, 2023)
Case details for

Wells v. Comm'r of Internal Revenue

Case Details

Full title:ESTATE OF CAROLYN C. WELLS, DECEASED, AND CAROLYN C. WELLS TRUST DATED…

Court:United States Tax Court

Date published: Mar 24, 2023

Citations

No. 16564-22 (U.S.T.C. Mar. 24, 2023)