Opinion
21556-21
10-19-2023
TAXOMETRY, LLC, CHARLES E. WESSMAN, TAX MATTERS PARTNER,Petitioner v. COMMISSIONER OF INTERNAL REVENUE,Respondent
ORDER
Emin Toro Judge
This case is currently calendared for trial during the Court's February 5, 2024, San Diego, California, trial session. On October 10, 2023, the Court received a Letter dated September 24, 2023, from petitioner's daughter Felicita Humphrey (Doc. 13). Attached to the Letter is a copy of petitioner Charles E. Wessman's Certificate of Death. Ms. Humphrey's Letter advises the Court that petitioner Charles E. Wessman died on June 20, 2023, after the filing of the Petition. Upon due consideration, it is hereby
ORDERED that, on or before November 17, 2023, respondent shall file with the Court a motion to substitute parties and for change of caption and shall attach to that motion letters of administration or letters testamentary establishing the appointment by a court of competent jurisdiction of an executor, personal representative, or fiduciary for petitioner; or respondent shall file an appropriate motion in accordance with Nordstrom v. Commissioner, 50 T.C. 30 (1968), setting forth the names and addresses of the heirs at law of petitioner. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Felicita Humphrey at the address provided on the envelope attached to the Letter dated September 24, 2023 (Doc. 13).