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Weiberg v. Comm'r of Internal Revenue

United States Tax Court
Sep 5, 2023
No. 17683-21 (U.S.T.C. Sep. 5, 2023)

Opinion

17683-21

09-05-2023

ELEANOR WEIBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On May 14, 2021, a petition was filed by to commence the above-docketed matter. Thereafter, on August 28, 2023, the Court received from Terry John Weiberg a document in the nature of, and filed as, Motion To Substitute Parties and Change Caption. That submission indicated that petitioner had died on December 29, 2021, attaching a copy of the corresponding death certificate. The letter also advised that Terry John Weiberg had been appointed independent executor for the Estate of Eleanor May Weiberg, Deceased, as reflected in attached Letters of Office - Decedent's Estate, dated September 30, 2022, issued by the Circuit Court of Cook County, Illinois. Terry John Weiberg requested that he be permitted to continue this case on behalf of his deceased mother.

Upon due consideration, it is

ORDERED that the just-referenced Motion To Substitute Parties and Change Caption is granted in that the "Estate of Eleanor May Weiberg, Deceased, Terry John Weiberg, Independent Executor" shall be substituted for "Eleanor Weiberg" as the party petitioner in this proceeding. It is further

ORDERED that the caption of this case shall be amended to read "Estate of Eleanor May Weiberg, Deceased, Terry John Weiberg, Independent Executor, Petitioner v. Commissioner of Internal Revenue, Respondent."


Summaries of

Weiberg v. Comm'r of Internal Revenue

United States Tax Court
Sep 5, 2023
No. 17683-21 (U.S.T.C. Sep. 5, 2023)
Case details for

Weiberg v. Comm'r of Internal Revenue

Case Details

Full title:ELEANOR WEIBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Sep 5, 2023

Citations

No. 17683-21 (U.S.T.C. Sep. 5, 2023)