Opinion
28346-21L
03-11-2022
Vincent N. Ferrie & Carol J. Ferrie, Deceased Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On March 3, 2022, petitioner Vincent N. Ferrie filed a Response to order which the Court will recharacterize as Mr. Ferrie's Motion To Substitute Parties and Change Caption. In his motion Mr. Ferrie seeks to be appointed as a special administrator for the estate of Carol J. Ferrie under Cal. Civ. Proc. Code section 377.33. Among other things, in his motion Mr. Ferrie states/indicates that: (1) Carol J. Ferrie died on July 1, 2021, before the petition in this case was filed on October 26, 2021; (2) Mr. Ferrie (decedent's spouse) is decedent's successor in interest as defined in Cal. Civ. Proc. Code section 377.11; and (3) respondent does not object to the granting of the motion. Attached to Mr. Ferrie's motion are (a) a death certificate reflecting that decedent died on July 1, 2021, and (b) Mr. Ferrie's declaration as decedent's successor in interest as specified in Cal. Civ. Proc. Code sec. 377.32.
Cal. Civ. Proc. Code section 377.33 authorizes the appointment of decedent's successor in interest as a special administrator for purposes of proceedings in the Court when in the interest of justice. Estate of Galloway v. Commissioner, 103 T.C. 700 (1994). Upon due consideration of the motion papers and the record in this case, it appears that Vincent N. Ferrie should be appointed special administrator in this proceeding and substituted for decedent Carol J. Ferrie.
Upon due consideration and for cause, it is
ORDERED that petitioner Vincent N. Ferrie's above Response to order filed March 3, 2022, is recharacterized as Mr. Ferrie's Motion To Substitute Parties and Change Caption. It is further
ORDERED that Mr. Ferrie's Motion To Substitute Parties is granted in that pursuant to section 377.33, California Code of Civil Procedure, Vincent N. Ferrie is appointed special administrator of the Estate of Carol J. Ferrie, Deceased, solely for the purpose of maintaining this proceeding. This Order is not intended to entitle Mr. Ferrie to any fees for pursuing this action. It is further
ORDERED that the caption in this case is amended to read: "Vincent N. Ferrie and Estate of Carol J. Ferrie, Deceased, Vincent N. Ferrie, Special Administrator, Petitioners v. Commissioner of Internal Revenue, Respondent".