Opinion
15692-22
07-11-2024
ESTATE OF RAYMOND P. TOTAH, DECEASED, DONOR, NANCY L. LABARBERA AND GARY P. TOTAH, CO-EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
On May 29, 2024, petitioners filed a Motion for Ratification of Nancy L. LaBarbera and Gary P. Totah, Co-Trustees, as Proper Parties for Gift and Estate Tax Purposes (petitioners' motion). Also on May 29, 2024, due to inadvertent clerical error, the Court characterized this motion as a Motion to Change or Correct Caption. On July 5, 2024, respondent filed a response to petitioners' motion indicating that respondent does not object to granting petitioners' motion. Petitioners' motion asks that the Court ratify Nancy L. LaBarbera and Gary P. Totah in their capacities as Co-Trustees of the Totah Family Trust. In that capacity, Nancy L. LaBarbera and Gary P. Totah would be the proper parties to this case for the purpose of disposing of the gift tax liabilities at issue. See Rule 60, Tax Court Rules of Practice and Procedure. Attached to petitioners' motion is a Declaration of Successor In Interest Pursuant to California Code of Civil Procedure (Cal. Code Civ. Proc.) § 377.32, signed by Nancy L. LaBarbera.
The Court is satisfied that Nancy L. LaBarbera and Gary P. Totah in their capacities as Co-Trustees of the Totah Family Trust are proper parties to this case because the Totah Family Trust is the successor in interest to Raymond P. Totah's estate under California law. See Cal. Code Civ. Proc. §§ 377.11, .30. Pursuant to Cal. Code Civ. Proc. § 377.33, and consistent with the procedures outlined in Estate of Galloway v. Commissioner, 103 T.C. 700 (1994), the Court will appoint Nancy L. LaBarbera and Gary P. Totah as Co-Special Administrators in this case for purposes of the gift tax issues.
Upon due consideration and for cause, it is
ORDERED that petitioners' Motion to Change or Correct Caption, filed May 29, 2024, is recharacterized as petitioners' Motion for Ratification of Nancy L. LaBarbera and Gary P. Totah, Co-Trustees, as Proper Parties for Gift and Estate Tax Purposes. It is further
ORDERED that petitioners' Motion for Ratification of Nancy L. LaBarbera and Gary P. Totah, Co-Trustees, as Proper Parties for Gift and Estate Tax Purposes is granted in that in that Nancy L. LaBarbera and Gary P. Totah in their capacities as Co-Trustees of the Totah Family Trust are appointed as Co-Special Administrators 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 Raymond P. Totah, Deceased, Donor, Nancy L. LaBarbera and Gary P. Totah, Co-Executors, Co-Special Administrators, Petitioners v. Commissioner of Internal Revenue, Respondent."