Opinion
10394-23
05-31-2024
MARY J. OTTOBONI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge.
This case is calendared for trial on June 10, 2024, in San Francisco, California. On May 31, 2024, respondent filed a Motion to Substitute Parties and Change Caption. Attached to the motion are (1) a copy of a death certificate reflecting that petitioner died on August 5, 2023, and (2) a Declaration executed by Dominic P. Ottoboni 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 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 Dominic P. Ottoboni is decedent's successor in interest pursuant to Cal. Civ. Proc. Code secs. 377.11, 377.30.
Accordingly, it is
ORDERED that respondent's Motion to Substitute Parties and Change Caption, filed May 31, 2024, is granted, and the caption in this case is amended to read "Mary J. Ottoboni, Deceased, Dominic P. Ottoboni, Successor in Interest, Petitioner(s) v. Commissioner of Internal Revenue, Respondent."