Opinion
6026-21S
12-20-2021
Denise M. Ashworth Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On July 19, 2021, Ella Ingraham filed a Motion To Substitute Parties and Change Caption. Among other things, in her motion Ms. Ingraham states/indicates that: (1) petitioner Denise M. Ashworth (Ms. Ingraham's mother) died on March 15, 2021, after the petition in this case was filed; and (2) she (Ms. Ingraham) is the duly appointed executrix for decedent's estate.
In pertinent part, Tax Court Rule 60(c) provides that "The capacity of a fiduciary or other representative to litigate in this Court shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived."
Upon due consideration, it is
ORDERED that, on or before January 12, 2022, Ella Ingraham shall file a First Supplement to her motion. In that First Supplement Ms. Ingraham shall set forth and discuss fully: (1) whether decedent Denise M. Ashworth's estate has been or will be probated; and (2) whether a State court of competent jurisdiction has duly appointed Ms. Ingraham as executrix or fiduciary for decedent's estate. Ms. Ingraham shall also attach to that First Supplement, a copy of any letters testamentary or order issued by such State court appointing her as executrix or fiduciary for decedent's estate. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Ella Ingraham at the address Ms. Ingraham listed for herself in the July 19, 2021, motion.