Opinion
7989-20
12-17-2021
Lavern N. Gaynor, Deceased Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
David Gustafson Judge
After petitioner Lavern N. Gaynor ("decedent") commenced this case by filing the petition, she died. Her son George N. Gaynor filed a motion (Doc. 11) on July 15, 2021, to substitute parties and change caption, and filed a supplement (Doc. 18) to that motion on July 28, 2021, informing the Court that petitioner, Lavern N. Gaynor died on April 12, 2021, and that George N. Gaynor has been appointed personal representative of Mrs. Gaynor's estate. Attached to the motion, as supplemented, are copies of (1) the certificate of death reflecting that Lavern N. Gaynor died on April 19, 2021, and (2) first page of Lavern N. Gaynor's will appointing George N. Gaynor as representative of Mrs. Gaynor's estate. The motion, as supplemented, states that the Commissioner does not object to this substitution or to the change of caption. The Court took the matter under advisement and directed Mr. Gaynor to make additional filings in compliance with Nordstrom v. Commissioner, 50 T.C. 30 (1968). (See Docs. 17, 19).
Since then, Mr. Gaynor has filed two status reports (Docs. 18, 20) on December 3, and December 8, 2021, giving the information we sought in compliance with our prior orders (Docs. 17, 19) and attached a full copy of the will (Doc. 18, Ex. 2), which in Article IV does appoint him as personal representative, and he now advises that "a probate action is being filed. He provided an address for his sister and decedent's daughter, Lavern D. Gaynor-Spence, and stated that there are no other "potential heirs at law or successors in interest who desire to prosecute this case on behalf of decedent petitioner Lavern N. Gaynor's estate for purposes of this litigation." (Doc. 18.). To his status report filed December 18, 2021, Mr. Gaynor states that "Lavern D. Gaynor-Spence does not object to Goerge N. Gaynor being substituted as petitioner in this case." Attached to that report is a copy of the Letters of Administration issued by the Circuit Court for Collier County Probate Division, appointing George N. Gaynor as personal representative of the Estate of Lavern N. Gaynor (see Doc. 20, Ex. 1). It is
ORDERED that petitioner's motion to substitute parties and change caption, as supplemented, is granted. It is further
ORDERED that the Clerk of the Court is directed to change the caption of the case to read: "Estate of Lavern N. Gaynor, Deceased, George N. Gaynor, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, in addition to regular service of this order on the parties, the Clerk of the Court shall serve a copy on Lavern D. Gaynor-Spence at the address provided for her, see Doc. 18, para. 2.