Opinion
11706-21
07-08-2022
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
Kathleen Kerrigan Chief Judge
On March 22, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground the petition was not properly executed by or on behalf of decedent Elsie B. Chaplain or her estate. On April 15, 2022, petitioner(s) filed an Objection to respondent's motion to dismiss. On May 12, 2022, respondent filed a Response to petitioner(s)' objection. On June 9, 2022, petitioner(s) filed a Response to petitioner(s)' response.
The record reflects that decedent Elsie S. Chaplain died on February 2, 2010. Linda G. Chaplain (Linda) currently is the duly appointed executrix of decedent's estate. On February 24, 2022, a Virginia State court action was commenced seeking to replace Linda as executrix of decedent's estate with William Gerald Chaplain (Jerry, decedent's son) and Edward Chaplain (Eddie, decedent's grandson) as co-executors. Upon their appointment as co-executors, Jerry and Eddie intend to ratify the Tax Court petition in this case to the extent necessary
Upon due consideration, it is
ORDERED that, on or before December 5, 2022, the parties shall file reports (preferably a joint report) concerning the then present status of the related State court action.