Tsang v. Comm’r of Internal Revenue

Full title: David D. Tsang & Cathy C. Tsang Petitioners v. Commissioner of Internal…

Court: United States Tax Court

Date published: Aug 2, 2021

No. 8796-20 (U.S.T.C. Aug. 2, 2021)

Opinion

8796-20

08-02-2021

David D. Tsang & Cathy C. Tsang Petitioners v. Commissioner of Internal Revenue Respondent

Maurice B. Foley Chief Judge.

ORDER

Maurice B. Foley Chief Judge.

On July 28, 2021, petitioners filed a Motion To Substitute Parties and Change Caption seeking to have petitioner Cathy C. Tsang appointed as a special administrator for the estate of David D. Tsang under Cal. Civ. Proc. Code section 377.33. Among other things, in their motion petitioners state/indicate that: (1) David D. Tsang died on January 11, 2021, after the petition in this case was filed; (2) Cathy C. Tsang (decedent's spouse) is decedent's successor in interest as defined in Cal. Civ. Proc. Code section 377.11; and (3) respondent does not object to the granting of the motion. Attached to petitioners' motion are (a) a death certificate reflecting that decedent died on January 11, 2021, and (b) Cathy C. Tsang's declaration as decedent's successor in interest as specified in Cal. Civ. Proc. Code sec. 377.32.

Cal. Civ. Proc. Code section 377.33 authorizes the appointment of decedent's successor in interest as a special administrator for purposes of proceedings in the Court when in the interest of justice. Estate of Galloway v. Commissioner, 103 T.C. 700 (1994). Upon due consideration of the motion papers and the record in this case, it appears that Cathy C. Tsang should be appointed special administrator in this proceeding and substituted for decedent David D. Tsang.

Upon due consideration, it is

ORDERED that petitioners' Motion To Substitute Parties is granted in that pursuant to section 377.33, California Code of Civil Procedure, Cathy C. Tsang is appointed special administrator of the Estate of David D. Tsang, Deceased, solely for the purpose of maintaining this proceeding. This Order is not intended to entitle Ms. Tsang to any fees for pursuing this action. It is further

ORDERED that the caption in this case is amended to read: "Estate of David D. Tsang, Deceased, Cathy C. Tsang, Special Administrator, and Cathy C. Tsang, Petitioners v. Commissioner of Internal Revenue, Respondent".