Opinion
13242-20
03-21-2023
ESTATE OF THOMAS H. FRY, DECEASED, v. COMMISSIONER OF INTERNAL REVENUE, Respondent RUTH M. FRY, PERSONAL REPRESENTATIVE & RUTH M. FRY, Petitioners
ORDER
Christian N. Weiler Judge
The notice of deficiency upon which this case is based was issued to Thomas H. Fry and Ruth M. Fry. On March 6, 2023, respondent filed a Motion to Substitute Parties and Change Caption. The motion states that Thomas H. Fry passed away on December 24, 2022, and that Ruth M. Fry serves as Mr. Fry's personal representative and the representative of Mr. Fry's estate. Rule 63 provides that "[i]f a petitioner dies, the Court, on motion of a party or the decedent's successor or representative or on its own initiative, may order substitution of the proper parties."
The Court is satisfied that, upon the record before us, Rush M. Fry is decedent's successor in interest under applicable California law.
Upon due consideration, it is
ORDERED that Ruth M. Fry is appointed as personal representative of decedent's estate to conduct the litigation of this case in that capacity, is substituted as the party-petitioner in this case. It is further
ORDERED that respondent's Motion to Substitute Parties and Change Caption is granted in that the caption of this case is amended to read: "Estate of Thomas H. Fry, Deceased, Ruth M. Fry, Personal Representative, and Ruth M. Fry, Petitioners v. Commissioner of Internal Revenue, Respondent".