Opinion
651-20
09-30-2021
Edward G. Burr & Sandra L. Burr Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge
On September 27, 2021, petitioner Sandra L. Burr filed a Motion To Substitute Parties and Change Caption. Tax Court Rule 60(c) states in relevant part: "The capacity of a fiduciary or other representative to litigate in the Court shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived." Rule 63(a) states: "If a petitioner dies, the Court, on motion of a party or the decedent's successor or representative or on its own initiative, may order substitution of the proper parties."
In her Motion, petitioner Sandra L. Burr represents that after the petition was filed to commence this case, petitioner Edward G. Burr died in San Diego, California. Petitioner Sandra L. Burr further represents that, applying California law, we may order her to be substituted for the decedent in this case. See Estate of Galloway v. Commissioner, 103 T.C. 700, 702-705 (1994). Respondent does not object to the granting of petitioner's Motion. Upon due consideration, it is
ORDERED the petitioner Sandra L. Burr's Motion to Substitute Parties and Change Caption, filed September 27, 2021, is granted. It is further
ORDERED that the caption of this case is amended to read: "Estate of Edward G. Burr, Deceased, Sandra L. Burr, Special Administrator, & Sandra L. Burr, Petitioners v. Commissioner of Internal Revenue, Respondent."
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