Opinion
6486-24S
08-09-2024
YUE-CHIN WU & YING CHIN WU, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of the respondent's unopposed Motion to Substitute Parties and Change Caption, filed August 7, 2024, and for cause, see Estate of Galloway v. Commissioner, 103 T.C. 700 (1994), it is
ORDERED that the above-referenced Motion to Substitute Parties and Change Caption is granted. It is further
ORDERED that, pursuant to section 377.33 of the California Code of Civil Procedure, Yueh-Li Wu, as the successor in interest of Ying-Chin Wu, Deceased, is appointed special administrator of the Estate of Ying-Chin Wu, Deceased, solely for the purpose of maintaining this proceeding. It is further
ORDERED that the Estate of Ying-Chin Wu, Deceased, Yueh-Li Wu, Special Administrator is substituted for petitioner Ying-Chin Wu, Deceased, in this case. It is further
ORDERED that the caption of this case is amended to read: "Yueh-Li Wu & Estate of Ying-Chin Wu, Deceased, Yueh-Li Wu, Special Administrator, Petitioners v. Commissioner of Internal Revenue, Respondent."