Opinion
1676-22
10-11-2023
DAVID S. MILNE, JR., DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge
On October 6, 2023, the Commissioner filed a motion to substitute parties and change caption. Therein, the Commissioner states that (1) petitioner David S. Milne, Jr. died after the filing of the petition in this case, and (2) decedent's daughter, Rebecca Milne Seiley, is willing to act on behalf of decedent in this case.
Attached to the Commissioner's motion are (1) copy of a death certificate reflecting that petition David S. Milne, Jr. died on August 7, 2023,and (2) a declaration executed by Rebecca Milne Seiley stating that, among other things, she is decedent's successor in interest, as defined by California Code of Civil Procedure (Cal. Civ. Pro. Code) § 377.11, and succeeds to the decedent's interest in this proceeding.
Cal. Civ. Pro. Code § 377.33 authorizes the appointment of decedent's successor in interest as a special administrator for purposes of proceedings in this 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 Rebecca Milne Seiley, is decedent's successor in the interest pursuant to Cal. Civ. Proc. Code §§ 377.11, 377.32.
Upon due consideration, it is
ORDERED that the Commissioner's motion to substitute parties and change caption is granted in that, pursuant to Cal. Civ. Proc. Code § 377.33, Rebecca Milne Seiley is appointed special administrator of the Estate of David S. Milne, Jr., Deceased, solely for the purpose of maintaining this proceeding. It is further
ORDERED that Estate of David S. Milne, Jr., Deceased, Rebecca Milne Seiley, Special Administrator is substituted for petitioner David, S. Milne, Jr., Deceased, in this case. It is further
ORDERED that the caption in this case is amended to read: "Estate of David S. Milne, Jr., Deceased, Rebecca Milne Seiley, Special Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before December 11, 2023, the parties shall file a joint status report (or separate reports, if that is more expedient) as to the then-present status of this case.