Opinion
3377-22S
05-04-2023
TAMMY L. CARTWRIGHT & CORNELIUS T. CARTWRIGHT, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
On May 1, 2023, the Commissioner filed a Motion to Dismiss for Lack of Jurisdiction as to Cornelius T. Cartwright, Deceased and to Change Caption. In his motion, the Commissioner stated that (1) Mr. Cartwright's estate was opened, fully administered, and the fiduciary discharged, (2) there is no current representative or fiduciary authorized to act on behalf of Mr. Cartwright's estate, and (3) Mrs. Cartwright is the only heir-at-law.
Notwithstanding the Commissioner's representations in his motion, the Court has been advised informally that Mr. Cartwright had at least one child (Jonathan) who may have survived him and may be his additional heir-at-law. In accordance with well-established judicial principles, the Court must give proper notice of this proceeding to Mr. Cartwright's heirs-at-law and afford them an opportunity to take whatever action may be necessary to protect their interests.
The foregoing considered, it is
ORDERED that, on or before June 9, 2023, the Commissioner shall file a report setting forth, based on a diligent search conducted by the Commissioner, the mailing address and telephone number for Mr. Cartwright's son, Jonathan Cartwright, and for any other possible heirs-at-law.