Opinion
8037-22
10-20-2023
TOM S. HICKMAN IV, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Petitioner filed the petition in this case on April 4, 2022. This case was scheduled for trial at the Court's March 20, 2023, Dallas, Texas, trial session. On February 15, 2023, respondent filed a Motion for Continuance, in which he states that petitioner died on April 16, 2022. By Order served February 17, 2023, respondent's motion was granted. This case was then scheduled for trial at the Court's October 16, 2023, Dallas, Texas, trial session. On September 12, 2023, respondent filed a Motion for Continuance, in which he states that a probate proceeding had been filed in Taylor County Court and that Jerry Don Willis was appointed the independent administrator of decedent's estate. However, respondent failed to attached letters testamentary or letters of administration to his motion. By Order served September 12, 2023, respondent's motion was granted. On October 20, 2023, the parties electronically filed a joint proposed stipulated decision for the Court's consideration. The Court will hold the parties' joint proposed stipulated decision pending response to this Order.
It is well settled that the Court's jurisdiction over a case continues unimpaired by the death of a petitioner. Nordstrom v. Commissioner, 50 T.C. 30, 32 (1968). In pertinent part, Rule 60(c) provides that "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." Even if there has been no administration of the deceased petitioner's estate, this Court may formulate an appropriate procedure to bring such a case to a close, including affording a decedent's heirs at law an opportunity to take whatever action may be necessary to protect their interests. Nordstrom v. Commissioner, 50 T.C. at 32.
Upon due consideration, it is
ORDERED that, on or before November 13, 2023, the parties shall file a Status Report, preferably a joint status report, and attach thereto any letters testamentary or letters of administration.