Opinion
1004-22S
06-24-2022
ESTATE OF JOHN CHARLES WESTERVELT, DECEASED, PAUL WESTERVELT & MARY KIM GRAY, PERSONAL REPRESENTATIVES, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
By Order served June 15, 2022, the Court directed petitioners to file a response and to attach thereto a copy of the letters testamentary, letters of appointment, or probate court order duly appointing Paul Westervelt and Mary Kim Gray as personal representatives for the Estate of John Charles Westervelt, Deceased.
On June 20, 2022, petitioners filed a Response. That Response consists of a set of documents that appear to indicate that before his death John Charles Westervelt established a revocable living trust under a trust agreement between himself as settlor and trustee, and Paul Westervelt and Mary Kim Gray as co-trustees. This, coupled with the fact that there does not appear to be a copy of any letters testamentary, letters of appointment, or probate court order attached to petitioners' Response, suggests that Paul Westervelt and Mary Kim Gray may have commenced this litigation under the authority granted to them by the trust agreement for the revocable living trust. However, the trust agreement does not appear to be among the documents filed by petitioners; rather, only the first amendment thereto appears to have been so filed.
If, as it appears, there was no probate proceeding following the death of John Charles Westervelt, and Paul Westervelt and Mary Kim Gray are acting under the authority granted to them by the trust agreement for the revocable living trust, the Court must ensure that the agreement grants them the power to litigate. If, however, there was a probate proceeding, petitioners should file a copy of the related letters testamentary, letters of appointment, or probate court order duly appointing them as personal representatives for the Estate of John Charles Westervelt, Deceased.
The foregoing considered, it is
ORDERED that, on or before July 25, 2022, petitioners shall file a supplement to their above-referenced Response. Therein, petitioners shall state whether a 1 probate proceeding was commenced in connection with the Estate of John Charles Westervelt, Deceased. If so, petitioners shall attach a copy of the letters testamentary, letters of appointment, or probate court order issued by a state court of competent jurisdiction duly appointing Paul Westervelt and Mary Kim Gray as personal representatives for the Estate. If no probate proceeding was so commenced, and Paul Westervelt and Mary Kim Gray filed the Petition in this case pursuant to the authority granted to them by the trust agreement for the John Charles Westervelt Revocable Living Trust, then petitioners shall attach to their supplement a copy of the entire trust agreement for the aforementioned Trust, or the relevant portions thereof, showing the appointment of Paul Westervelt and Mary Kim Gray as co-trustees and listing the powers vested in them as such, including the power to litigate, if applicable. 2