Opinion
14783-18
11-07-2022
JAMES E. CAAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
On October 27, 2022, Petitioner's counsel filed with the Court a Motion to Substitute Parties and Change Caption, attached to which are: (1) a certified copy of a death certificate reflecting that Petitioner, James E. Caan, died on July 6, 2022; and (2) a Declaration of Scott Caan. The Motion asks the Court to substitute Scott Caan, as trustee of the Jacaan Administrative Trust dated November 17, 1993 (the "Trust"), as the petitioner in this case, and to change the caption accordingly.
In determining whether an individual has the capacity to litigate in this Court, we look to the law of that individual's domicile. Rule 60(c), Tax Court Rules of Practice and Procedure. James Caan was domiciled in California at the time of his death. Under California law, "[a] cause of action that survives the death of the person entitled to commence an action or proceeding passes to the decedent's successor in interest . . . ." Cal. Civ. Proc. Code § 377.30 (West 2022); see also Estate of Galloway v. Commissioner, 103 T.C 700 (discussing capacity to litigate under California law). Further, California law gives this Court the power to appoint a decedent's successor in interest as special administrator to prosecute an action in this Court when doing so is in the interest of justice. See Cal. Civ. Proc. Code § 377.33 (West 2022); Estate of Galloway, 103 T.C. at 703-704.
The Motion and the Declaration of Scott Caan explain that Mr. Caan's assets and affairs were governed by the Trust and a pour-over will. Scott Caan is the Trust's trustee. On the record presented, we are satisfied that Scott Caan, as the Trust's trustee, is the appropriate person to appoint as special administrator of Mr. Caan's estate for purposes of this case. It is therefore
ORDERED that Petitioner's Motion to Substitute Parties and Change Caption, filed on October 27, 2022, is granted. It is further
ORDERED that the caption of this case is amended to read: "Estate of James E. Caan, Deceased, Jacaan Administrative Trust, Scott Caan, Trustee, Special Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent."