Opinion
5233-21
08-18-2023
RAQUEL STRASKE & JACK STRASKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Juan F. Vasquez, Judge
On August 15, 2023, respondent filed a Motion to Substitute Parties and Change Caption. Therein, respondent states that (1) petitioner Jack Straske died after the filing of the Petition in this case, and (2) decedent's wife, Raquel Straske, is willing to act on behalf of decedent in this case.
Attached to respondent's motion filed August 15, 2023, are (1) a copy of a death certificate reflecting that Jack Straske died on December 3, 2022, and (2) a Declaration executed by Raquel Straske stating that, among other things, she is decedent's successor in interest (as defined by Cal. Civ. Proc. Code § 377.11) and succeeds to the decedent's interest in this proceeding.
Cal. Civ. Proc. 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 Raquel Straske is decedent's successor in interest pursuant to Cal. Civ. Proc. Code §§ 377.11, 377.32.
Upon due consideration, it is
ORDERED that respondent's Motion to Substitute Parties and Change Caption is granted, and the caption of this case is amended to read: "Raquel Straske & Jack Straske, Deceased, Raquel Straske, Special Administrator, Petitioners v. Commissioner of Internal Revenue, Respondent".