Winder v. Comm'r of Internal Revenue

Full title: Karen Winder Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Oct 6, 2021

No. 9700-20S (U.S.T.C. Oct. 6, 2021)

Opinion

9700-20S

10-06-2021

Karen Winder Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley, Chief Judge

ORDER

Maurice B. Foley, Chief Judge

On August 13, 2021, respondent filed in the above-docketed matter a Motion To Substitute Parties and Change Caption. Therein, respondent advised that petitioner had passed away on October 24, 2020, and attached a copy of the corresponding death certificate. The motion also represented that Sarah Dilbeck had been appointed independent executor for the Estate of Karen Winder, Deceased, as reflected in attached Letters Testamentary issued by Denton County, Texas. The motion further indicated that there was no objection to the granting thereof.

Upon due consideration, it is

ORDERED that the just-referenced Motion To Substitute Parties and Change Caption granted in that the "Estate of Karen Winder, Deceased, Sarah Dilbeck, Independent Executor" is substituted for "Karen Winder" as the party petitioner in this proceeding. It is further

ORDERED that the caption of this case is changed to read "Estate of Karen Winder, Deceased, Sarah Dilbeck, Independent Executor, Petitioner v. Commissioner of Internal Revenue, Respondent."

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