Opinion
11706-21
04-22-2022
ESTATE OF ELSIE B. CHAPLAIN, DECEASED, WILLIAM G. CHAPLAIN, SUZANNE C. GOLDSTICKER, COLTER W.C. WILLIAMS, CO-EXECUTOR, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On March 22, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction. On April 15, 2022, petitioner(s) filed an Objection to respondent's motion to dismiss. Among other things, in that Objection William G. Chaplain, Susan C. Goldsticker, and Colter W.C. Williams assert they qualify as statutory executors for decedent's estate under section 2203. See Allen v. Commissioner, T.C. Memo. 1999-385. The foregoing considered, it is
ORDERED that, on or before May 17, 2022, respondent shall file a Response to petitioner(s)' objection. Among other things, in his Response respondent shall set forth and fully discuss respondent's position as to whether Mr. Chaplain, Ms. Goldsticker, and Mr. Williams qualify as statutory executors for decedent's estate.