Opinion
3261-16.
07-18-2022
R. LLOYD HUFFMAN, DECEASED, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
ORDER
Tamara W. Ashford Judge
On July 8, 2022, pursuant to the Court's May 18, 2022, Order, petitioner's counsel filed a Status Report, apprising the Court of the then present status of this case. Petitioner's counsel reports that the probate counsel for petitioner's estate has informed him that the Los Angeles County Superior Court continued the matter for final disposition to August 25, 2022. Petitioner's counsel further reports that the probate counsel states that the Court will approve the probate action on that date. Upon due consideration, it is hereby
ORDERED that pursuant to Tax Court Rules 60(c) and 63(a), petitioner's counsel shall, on or before September 26, 2022, file a motion for substitution of proper party or a status report advising the Court whether petitioner's wife or son (or another individual) has been appointed the executor, personal representative, or fiduciary for petitioner's estate by a court of competent jurisdiction.