Opinion
1676-22
09-06-2023
DAVID S. MILNE, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge.
On August 15, 2023, the Commissioner filed a status report, which indicated that petitioner David S. Milne, Jr. recently died and that he is in the process of identifying the decedent's successor in interest. Upon due consideration, it is
ORDERED that the caption in this case is amended to read: "David S. Milne, Jr., Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before October 23, 2023, the Commissioner shall file a status report or an appropriate motion substituting the parties in this case.