Opinion
19295-22
11-14-2023
MARCIA L. FROELICH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
Upon further review of the record in this case, it appearing that Jacob Montgomery-Froelich, who filed the petition to commence this case on behalf of petitioner, was appointed by a court of competent jurisdiction to serve as the personal representative of petitioner's estate, it is
ORDERED that, on the Court's own motion, the Estate of Marcia Lynn Froelich, Deceased, Jacob Montgomery-Froelich, Personal Representative, is substituted for petitioner in this case. It is further
ORDERED that the caption of this case is amended to read: "Estate of Marcia Lynn Froelich, Deceased, Jacob Montgomery-Froelich, Personal Representative, Petitioner(s) v. Commissioner of Internal Revenue, Respondent".