Opinion
17022-22
05-31-2024
ZELMA A.K.A. SELMA FEINSTEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
On July 22, 2022, the Petition commencing this case was filed in the name of Zelma A.K.A. Selma Feinstein by LF Trustee. LF Trustee is Zelma Feinstein's son Louis Feinstein. On April 17, 2024, respondent filed a Motion to Substitute Parties and Change Caption, which was supplemented on May 3, 2024. Pursuant to a conference call held with the parties on May 24, 2024, respondent filed an additional Motion to Substitute Parties and Change Caption on May 29, 2024, in which respondent requests that Louis G. Feinstein, petitioner's child and agent, should be substituted as a party to represent petitioner as petitioner's next friend, due to petitioner's diminishing capacity.
Rule 60(d) of the Tax Court Rules of Practice and Procedure provides that an incompetent person who does not have a duly appointed representative may prosecute a case in this Court through a next friend. See Campos v. Commissioner, T.C. Memo. 2003-193. The Court is satisfied that petitioner is unable to represent herself in this case and that Mr. Feinstein should be recognized as petitioner's next friend.
Upon due consideration, it is
ORDERED that respondent's Motion to Substitute Parties and Change Caption, filed May 29, 2024, is granted, in that Louis Feinstein is recognized as next friend of petitioner for purposes of the present proceeding. It is further
ORDERED that respondent's Motion to Substitute Parties and Change Caption, filed April 17, 2024, and supplemented on May 3, 2024, is denied as moot and is stricken for hearing as previously scheduled. It is further
ORDERED that the caption of this case is amended to read "Zelma a.k.a. Selma Feinstein, Incapacitated, Louis G. Feinstein, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent."