Opinion
20860-18
01-11-2023
WILLIAM A. HAMMOND & IRMA HAMMOND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ALBERT G. LAUBER JUDGE
This is case calendared for the Court's March 6, 2023, Houston session. On January 6, 2023, petitioner Irma Hammond filed Motions for Continuance and to Substitute Parties and Change Caption. See Tax Court Rule 63(a). In these Motions, Mrs. Hammond represents that petitioner William A. Hammond died on October 7, 2022, and that she has retained counsel to assist her in appointing an executor for Mr. Hammond's estate.
We will grant the Motion for Continuance, but hold the Motion to Substitute Parties and Change Caption in abeyance pending the appointment of an executor for Mr. Hammond's estate. Such an appointment is necessary to our jurisdiction to redetermine the tax as to Mr. Hammond's estate. See Fehrs v. Commissioner, 65 T.C. 346, 349-50 (1975). Once the probate court has appointed an executor, the Court will be able to grant petitioner's Motion to Substitute Parties and Change Caption. Upon due consideration, it is
ORDERED that petitioner's Motion for Continuance, filed January 6, 2023, is granted. It is further
ORDERED that this case is stricken from the Court's March 6, 2023, Houston and is continued. It is further
ORDERED that jurisdiction of this case is retained by the undersigned. It is further
ORDERED that petitioner's Motion to Substitute Parties and Change Caption, filed January 6, 2023, is held in abeyance pending the appointment of an executor for Mr. Hammond's estate. It is further
ORDERED that petitioners shall file, on or before May 8, 2023, a status report informing the Court of the status of the proceedings to appoint an executor for Mr. Hammond's estate.