Opinion
36447-21S
10-02-2023
DONALD R. LEWIS & JULIA L. LEWIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 13, 2023, respondent filed a Motion to Substitute Parties and Change Caption, attached to which are (1) a copy of a death certificate reflecting that Donald R. Lewis died on November 6, 2022, and (2) a Declaration executed by Julia L. Lewis stating that, among other things, she is decedent's successor in interest (as defined by Cal. Civ. Proc. Code section 377.11) and succeeds to the decedent's interest in this proceeding.
Cal. Civ. Proc. Code section 377.33 authorizes the appointment of decedent's successor in interest as a special administrator for purposes of proceedings in the Court when in the interest of justice. Estate of Galloway v. Commissioner, 103 T.C. 700 (1994). On the record presented, the Court is satisfied that Julia L. Lewis is decedent's successor in interest pursuant to Cal. Civ. Proc. Code secs. 377.11, 377.30.
Upon due consideration, it is
ORDERED that respondent's Motion to Change or Correct Caption is granted in that the caption of this case is amended to read: "Donald R. Lewis, Deceased, Julia L. Lewis, Special Administrator & Julia L. Lewis, Petitioners v. Commissioner of Internal Revenue, Respondent".