Opinion
12844-23S
04-10-2024
LORRAINE M. YEAGY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Giving due regard to the representations in petitioner's Motion to Substitute Parties and Change Caption, filed April 8, 2024, it is
ORDERED that petitioner's above-referenced Motion is granted, and the Estate of Lorraine M. Yeagy, Deceased, Stephen A. Yeagy & Sharon A. Bargo, Executors, is substituted for petitioner Lorraine M. Yeagy in this case. It is further
ORDERED that the caption of this case is amended to read: "Estate of Lorraine M. Yeagy, Deceased, Stephen A. Yeagy & Sharon A. Bargo, Executors, Petitioner(s) v. Commissioner of Internal Revenue, Respondent."