Fain v. Comm'r of Internal Revenue

52 Citing cases

  1. Deutschlander v. Comm'r of Internal Revenue

    No. 9923-23S (U.S.T.C. Apr. 12, 2024)

    However, petitioner subsequently filed a letter attaching a certificate of death for William Deutschlander, reflecting that William Deutschlander died on February 2, 2019. Consequently, respondent's April 5, 2024, filing fails to comply with Fain v. Commissioner, 129 T.C. 89 (2007).

  2. Gray v. Comm'r of Internal Revenue

    No. 4024-22 (U.S.T.C. Nov. 21, 2022)

    We have held that the non-requesting spouse's rights to notice and intervention survive his death and pass to the fiduciary of his estate, or in some cases to his heirs or beneficiaries. Fain v. Commissioner, 129 T.C. 89, 90-91 (2007). In cases where neither petitioner nor respondent is aware of the identity (if any) of the non-requesting spouse's estate's fiduciary or beneficiaries, our practice has been to require both parties

  3. Gonzalez v. Comm'r of Internal Revenue

    No. 6150-24 (U.S.T.C. Dec. 9, 2024)

    On October 15, 2024, respondent filed a Notice of Filing of Petition and Right To Intervene with respect to petitioner's late husband, stating that Antonio Garcia de Gonzalez died on February 21, 2021, and a first supplement to the notice followed on December 5, 2024. In Fain v. Commissioner, 129 T.C. 89 (2007), the Court held that the right to intervene survives the non-petitioning spouse's death and passes to his heirs. In recognition thereof, respondent's supplemental notice represents that Antonio Garcia de Gonzalez has four heirs at law (other than petitioner), with the following mailing addresses (in the most recent information that respondent has been able to obtain):

  4. Serafin v. Comm'r of Internal Revenue

    No. 15452-24S (U.S.T.C. Nov. 26, 2024)

    If no probate proceeding was commenced, Ms. Serafin's estate has no duly authorized fiduciary to represent her interests in this case. However, in Fain v. Commissioner, 129 T.C. 89, 90-92 (2007), the Court held that the right to intervene survives the nonpetitioning spouse's death and passes to his heirs. Respondent further states in his notice that Ms. Serafin's heirs at law are petitioner and Ms. Serafin's three children: Brandon Lieb, Joseph Johnson, and Elisha Johnson.

  5. Palish v. Comm'r of Internal Revenue

    No. 10091-24 (U.S.T.C. Oct. 23, 2024)

    In Fain v. Commissioner, 129 T.C. 89 (2007), the Court held that the right to intervene survives the death of the nonpetitioning spouse and passes to the heirs.

  6. Hassell v. Comm'r of Internal Revenue

    No. 22425-22 (U.S.T.C. Oct. 18, 2024)

    By Order served September 6, 2024, petitioner's former spouse's parents were provided the opportunity to file a notice of intervention in this case. See Fain v. Commissioner, 129 T.C. 89 (2007) (holding that the right to intervene survives the non-petitioning spouse's death and passes to his heirs.) They did not file a notice of intervention or otherwise contact the Court.

  7. De Gonzalez v. Comm'r of Internal Revenue

    No. 6150-24 (U.S.T.C. Oct. 15, 2024)

    Upon due consideration of the Notice of Filing of Petition and Right to Intervene, filed October 15, 2024, by respondent in the above-docketed matter, it is ORDERED that, on or before November 5, 2024, respondent shall file a supplement to the just-referenced notice advising as to the names and addresses of the heirs at law, if any, of petitioner's former spouse, Antonio Gonzalez, pursuant to Fain v. Commissioner, 129 T.C. 89 (2007).

  8. Palish v. Comm'r of Internal Revenue

    No. 10091-24 (U.S.T.C. Sep. 24, 2024)

    Upon due consideration of the parties' joint Status Report filed on September 20, 2024; that filing indicating that, while a probate proceeding was commenced with respect to the estate of the nonrequesting spouse, Jeffrey H. Palish, that proceeding was closed on February 26, 2024, and there is currently no duly authorized representative for such estate; and for cause, see Fain v. Commissioner, 129 T.C. 89 (2007), it is ORDERED that, on or before October 25, 2024, the parties shall file a joint report setting forth the names and addresses of any heirs at law (other than petitioner) for Jeffrey H. Palish.

  9. Hassell v. Comm'r of Internal Revenue

    No. 22425-22 (U.S.T.C. Sep. 6, 2024)

    Respondent has since learned that he died on July 30, 2023, while incarcerated. In Fain v. Commissioner, 129 T.C. 89 (2007), the Tax Court held that the right to intervene survives the non-petitioning spouse's death and passes to his heirs.

  10. Palish v. Comm'r of Internal Revenue

    No. 10091-24 (U.S.T.C. Aug. 19, 2024)

    Upon due consideration of respondent's Status Report filed on August 16, 2024, and for cause, see Fain v. Commissioner, 129 T.C. 89 (2007), it is ORDERED that, on or before September 20, 2024, the parties shall file a joint report regarding the then-present status of this case, including the matters discussed in paragraph five of the above-referenced Status Report (i.e., whether a probate proceeding has been opened with respect to the decedent Jeffrey H. Palish's estate, etc.).