Opinion
31722-21S
11-09-2022
SHIRLEY ANN MCCORMACK & BERNARD JOSEPH MCCORMACK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 8, 2022, respondent filed a Motion to Substitute Parties and Change Caption, attached to which are (1) a copy of a death certificate reflecting that Bernard Joseph McCormack died on September 13, 2018, and (2) a Declaration executed by Mr. Quinn stating that, among other things, he 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 Shirley Ann McCormack 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 and the caption of this case is amended to read: "Shirley Ann McCormack & Bernard Joseph McCormack, Deceased, Shirley Ann McCormack, Successor in Interest, Petitioners v. Commissioner of Internal Revenue, Respondent".