Opinion
20012-21
02-14-2023
EDWARD J. WALSH & ROBERTA F. WALSH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 5, 2022, respondent filed a Motion to Substitute Parties and Change Caption, attached to which are (1) a copy of a death certificate reflecting that Ms. Walsh died on November 27, 2021, and (2) a Declaration executed by Mr. Walsh 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 Edward J. Walsh 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 Substitute Parties and Change Caption is granted and the caption of this case is amended to read: "Edward J. Walsh and Roberta F. Walsh, Deceased, Edward J. Walsh, Successor in Interest, Petitioners v. Commissioner of Internal Revenue, Respondent".