Opinion
24465-21
03-22-2022
Tommy J. Gilmore & Juann Carter Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On February 17, 2022, the Court received and filed a Letter Dated February 10, 2022, which was submitted by petitioner JuAnn Carter. In that letter, Ms. Carter explains that petitioner Tommy J. Gilmore died after the filing of the petition to commence this case. Attached to that letter are a death certificate for Mr. Gilmore and letters testamentary demonstrating that, on December 9, 2021, Ms. Carter was appointed independent executor of Mr. Gilmore's estate by the County Court of Refugio County, Texas. Rule 60(c), Tax Court Rules of Practice and Procedure, states in relevant part: "The capacity of a fiduciary or other representative to litigate in the Court shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived." The Court is satisfied that Ms. Carter in her capacity of independent executor of Mr. Gilmore's estate is the proper individual to prosecute this case on behalf of decedent's estate.
In view of the foregoing, it is
ORDERED that the Letter Dated February 10, 2022, is recharacterized as a Motion to Substitute Parties and Change Caption. It is further
ORDERED that the Motion to Substitute Parties and Change Caption is granted and the Estate of Tommy Gilmore, JuAnn Carter, Independent Executor is substituted in this case for petitioner Tommy J. Gilmore. It is further
ORDERED that the caption of this case is amended to read: "Estate of Tommy Gilmore, JuAnn Carter, Independent Executor and JuAnn Carter, Petitioners v. Commissioner of Internal Revenue, Respondent".