Opinion
36085-21
09-15-2023
ESTATE OF MICHAEL KHODORKOVSKY, DECEASED, ELAINE KHODORKOVSKY, EXECUTOR, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 12, 2023, the parties filed a Proposed Stipulated Decision. Upon further review, however, it appears that the caption of this case requires amending. Upon due consideration of the foregoing, it is
ORDERED that, on the Court's own motion, the caption of this case is amended to read: "Elaine Khodorkovsky and Estate of Michael Khodorkovsky, Deceased, Elaine Khodorkovsky, Executor, Petitioner(s) v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the parties' Proposed Stipulated Decision is stricken from the Court's record. It is further
ORDERED that, on or before October 16, 2023, the parties shall file a revised Proposed Stipulated Decision for the Court's consideration.