Opinion
4875-22
07-26-2023
MARION A. LITTLEFAIR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Juan F. Vasquez, Judge.
By Status Report filed April 10, 2023, respondent informed the Court that (1) petitioner died after the filing of the Petition in this case, (2) no probate proceeding with respect to decedent's estate has been commenced, and (3) decedent's son, Andrew Littlefair, is willing to act on behalf of decedent in this case.
On April 21, 2023, respondent filed a Motion to Substitute Parties and Change Caption, attached to which are (1) a copy of a death certificate reflecting that Marion A. Littlefair died on August 1, 2022, and (2) a Declaration executed by Andrew Littlefair stating that, among other things, he is decedent's successor in interest (as defined by Cal. Civ. Proc. Code § 377.11) and succeeds to the decedent's interest in this proceeding.
Cal. Civ. Proc. Code § 377.33 authorizes the appointment of decedent's successor in interest as a special administrator for purposes of proceedings in this Court when in the interest of justice. Estate of Galloway v. Commissioner, 103 T.C. 700 (1994). On the record presented, the Court is satisfied that Andrew Littlefair is decedent's successor in interest pursuant to Cal. Civ. Proc. Code §§ 377.11, 377.32.
Upon due consideration, it is
ORDERED that respondent's Motion to Substitute Parties and Change Caption is granted, and the caption of this case is amended to read: "Marion A. Littlefair, Deceased, Andrew Littlefair, Special Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent".