Opinion
7594-22S
11-15-2022
THOMAS M. WHITE, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 10, 2022, petitioner made a series of electronic filings at Docket Index Nos. 9 through 14. Upon review of those filings which include a copy of Letters of Administration issued by the Circuit Court of the State of Oregon for the County of Jackson, appointing Lawrence Neil White as personal representative for the estate of petitioner Thomas M. White, Deceased the Court is satisfied that Lawrence Neil White is authorized and has the proper fiduciary capacity to bring and prosecute this case on behalf of the estate of the decedent.
Accordingly, and for cause, it is
ORDERED that the filing at Docket Index No. 9 is recharacterized as petitioner's First Revised Motion to Substitute Parties and Change Caption. It is further
ORDERED that the filings at Docket Index Nos. 10 through 14 are recharacterized as the First, Second, Third, Fourth, and Fifth Supplement, respectively, to petitioner's First Revised Motion to Substitute Parties and Change Caption. It is further
ORDERED that petitioner's above-referenced Motion, as supplemented, is granted, and the Estate of Thomas M. White, Deceased, Lawrence Neil White, Personal Representative, is substituted for petitioner Thomas M. White, Deceased, in this case. It is further
ORDERED that the caption of this case is amended to read: "Estate of Thomas M. White, Deceased, Lawrence Neil White, Personal Representative, Petitioner(s) v. Commissioner of Internal Revenue, Respondent."