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White v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 7594-22S (U.S.T.C. Nov. 15, 2022)

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."


Summaries of

White v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 7594-22S (U.S.T.C. Nov. 15, 2022)
Case details for

White v. Comm'r of Internal Revenue

Case Details

Full title:THOMAS M. WHITE, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 15, 2022

Citations

No. 7594-22S (U.S.T.C. Nov. 15, 2022)