Opinion
856-21
04-19-2024
ESTATE OF SALLY J. ANENBERG, DONOR, DECEASED, STEVEN B. ANENBERG, EXECUTOR, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
On March 21, 2024, petitioner filed a Motion for Ratification of Steven B. Anenberg, Trustee, as a Proper Party for Gift and Estate Tax Purposes (Doc. 58). On March 27, 2024, petitioner filed an Amended Motion (Doc. 59). In essence, petitioner's Motion asks that the Court ratify Steven. B. Anenberg in his capacity as Trustee of a Survivor's Trust as a proper party to this case for purposes of disposing of the gift tax liabilities at issue. Attached to the Amended Motion is an Amended Affidavit of Successor In Interest Pursuant to California Code of Civil Procedure (Cal. Code Civ. P.) § 377.32, signed by Steven B. Anenberg as Trustee of the Survivor's Trust, meeting the requirements of Cal. Code Civ. P. § 377.32. On April 16, 2024, respondent filed a Response to petitioner's Motion (Doc. 64).
On April 18, 2024, the Court held an informal conference call with the parties to discuss the Motion and the Response. As discussed during the conference call, the Court is satisfied that Steven B. Anenberg in his capacity as Trustee of the Survivor's Trust is a proper party to this case because the Survivor's Trust is the successor in interest to Sally J. Anenberg's estate under California law. See Cal. Code Civ. P. § 377.30. Pursuant to Cal. Code Civ. P. § 377.33, and consistent with the procedures outlined in Estate of Galloway v. Commissioner, 103 T.C. 700 (1994), the Court will appoint Steven B. Anenberg as Special Administrator in this case for purposes of the gift tax issues.
Upon due consideration, it is hereby
ORDERED that petitioner's Motion for Ratification of Steven B. Anenberg, Trustee, as a Proper Party for Gift and Estate Tax Purposes, as amended on March 27, 2024, is granted in that Steven B. Anenberg in his capacity as Trustee of the Survivor's Trust is appointed as Special Administrator in this case for purposes of disposing of the gift tax liabilities at issue. It is further
ORDERED that the caption of this case is amended to read: "Estate of Sally J. Anenberg, Donor, Deceased, Steven. B. Anenberg, Executor and Special Administrator, Petitioner(s) v. Commissioner of Internal Revenue, Respondent."