Opinion
682-22
10-30-2023
ESTATE OF SAMUEL I. NEWHOUSE, JR., DECEASED, SAMUEL I. NEWHOUSE, III AND DONALD E. NEWHOUSE, EXECUTORS, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
The petition states that petitioner died prior to the filing of the petition and that Samuel I. Newhouse, III, and Donald E. Newhouse are co-executors. However, no letters testamentary or letters of administration were attached to the petition. On October 27, 2023, the parties filed a Joint Proposed Stipulated Decision.
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."
Upon due consideration, it is
ORDERED that, on or before November 20, 2023, the parties shall file a status report, preferably a joint status report, concerning the present status of this case, including whether Samuel I. Newhouse, III, Donald E. Newhouse, or any other party has been issued letters testamentary or letters of administration and attach thereto any corresponding letters testamentary or letters of administration.