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McCormack v. Comm'r of Internal Revenue

United States Tax Court
Feb 10, 2023
No. 31722-21S (U.S.T.C. Feb. 10, 2023)

Opinion

31722-21S

02-10-2023

SHIRLEY ANN MCCORMACK & BERNARD JOSEPH MCCORMACK, DECEASED, SHIRLEY ANN MCCORMACK, SUCCESSOR IN INTEREST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On November 9, 2022, the Court issued an Order granting respondent's Motion to Change or Correct Capition. It has come to the Court's attention that, due to inadvertent clerical error, the Order served November 9, 2022, in the above-docketed matter incorrectly stated that a declaration was executed by Mr. Quinn stating that, among other things, he is decedent's successor in interest (as defined by Cal. Civ. Proc. Code section 377.11) and succeeds to the decedent's interest in this proceeding.

Accordingly, upon due consideration, it is

ORDERED that the Court's Order served November 9, 2022, is amended in that the first preamble paragraph is deemed to read as follows:

"On July 8, 2022, respondent filed a Motion to Substitute Parties and Change Caption, attached to which are (1) a copy of a death certificate reflecting that Bernard Joseph McCormack died on September 13, 2018, and (2) a Declaration executed by Shirley Ann McCormack stating that, among other things, she is decedent's successor in interest (as defined by Cal. Civ. Proc. Code section 377.11) and succeeds to the decedent's interest in this proceeding." It is further

ORDERED that, in all other respects, the Court's Order served November 9, 2022, remains in full force and effect.


Summaries of

McCormack v. Comm'r of Internal Revenue

United States Tax Court
Feb 10, 2023
No. 31722-21S (U.S.T.C. Feb. 10, 2023)
Case details for

McCormack v. Comm'r of Internal Revenue

Case Details

Full title:SHIRLEY ANN MCCORMACK & BERNARD JOSEPH MCCORMACK, DECEASED, SHIRLEY ANN…

Court:United States Tax Court

Date published: Feb 10, 2023

Citations

No. 31722-21S (U.S.T.C. Feb. 10, 2023)