Opinion
1219-23
12-20-2023
ALFREDO DE LA VINA, DECEASED, & ELIA DE LA VINA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 7, 2023, petitioner Elia De La Vina (petitioner) filed a Motion to Substitute Parties and Change Caption. In that motion, petitioner requests that Guillermo Tomas De La Vina be substituted in this case for petitioner Alfredo De La Vina, who was deceased at the time the petition was filed. On December 1, 2023, pursuant to California Civil Procedure Code §377.32, petitioner filed a Declaration of Guillermo Tomas De La Vina in Support of Motion to Substitute Parties and Change Caption. By Order served December 5, 2023, the Court directed respondent to file an objection, if any, to the Motion to Substitute Parties and Change Caption. On December 19, 2023, respondent filed a Response to the Court's Order served December 5, 2023, indicating that he has no objection to the granting of the Motion to Substitute Parties and Change Caption.
In determining whether an individual has the capacity to litigate in this Court, we look to the law of that individual's domicile. Rule 60(c), Tax Court Rules of Practice and Procedure. Alfredo De La Vina (decedent) was domiciled in California at the time of his death. Under California law, "[a] cause of action that survives the death of the person entitled to commence an action or proceeding passes to the decedent's successor in interest . . . ." Cal. Civ. Proc. Code §377.30 (West 2022); see also Estate of Galloway v. Commissioner, 103 T.C 700 (discussing capacity to litigate under California law). Further, California law gives this Court the power to appoint a decedent's successor in interest as special administrator to prosecute an action in this Court when doing so is in the interest of justice. See Cal. Civ. Proc. Code §377.33 (West 2022); Estate of Galloway, 103 T.C. at 703-704.
The above-referenced motion and declaration explain that the decedent's assets and affairs were governed by the De La Vina Family Trust and a pourover will and, as the current trustee of that trust, Guillermo Tomas De La Vina is the decedent's successor in interest. On the record presented, the Court is satisfied that Guillermo Tomas De La Vina, as the decedent's successor in interest, is the appropriate person to appoint as special administrator of the decedent's estate for purposes of this case.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Response to the Court's Order served December 5, 2023, is recharacterized as a Response to Motion to Substitute Parties and Change Caption. It is further
ORDERED that the above-referenced Motion to Substitute Parties and Change Caption is granted in that Guillermo Tomas De La Vina is appointed special administrator of the Estate of Alfredo De La Vina, Deceased, for purposes of this litigation. It is further
ORDERED that the Estate of Alfredo De La Vina, Deceased, Guillermo Tomas De La Vina, Special Administrator is substituted for petitioner Alfredo De La Vina, Deceased, in this case. It is further
ORDERED that the caption of this case is amended to read "Estate of Alfredo De La Vina, Deceased, Guillermo Tomas De La Vina, Special Administrator, and Elia De La Vina, Petitioners v. Commissioner of Internal Revenue, Respondent".