Opinion
12322-21S
09-01-2021
Robert Emmet Curry, Jr. & Margaret K. Curry, Deceased, Robert Emmet Curry, Jr., Surviving Spouse Petitioners v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley, Chief Judge
Petitioner Margaret K. Curry died prior to the filing of the petition commencing this case. It is well settled that unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on his behalf, we are without jurisdiction. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975); Rule 60(a), Tax Court Rules of Practice and Procedure. In pertinent part, Rule 60(c) provides that "The capacity of a fiduciary or other representative to litigate in the Court shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived."
On August 19, 2021, respondent filed a status report in which he states that petitioner Robert Emmet Curry advised him that no probate proceedings were commenced and no letters of administration were obtained for the estate of Margaret K. Curry.
Upon due consideration, it is
ORDERED that, on or before September 22, 2021, petitioners and respondent each shall show cause, in writing, why the Court should not dismiss so much of this case relating to the estate of Margaret K. Curry for lack of jurisdiction.
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