Opinion
14576-22L
01-26-2023
HARRY G. ZAVISCH, III AND EDDY M. ZAVISCH, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
On June 29, 2022, the petition in the above-docketed matter was filed by Shann M. Chaudhry on behalf of petitioners. The petition indicated that petitioner Eddy M. Zavisch is deceased. By Order served December 5, 2022, the Court ordered petitioner Harry G. Zavisch, III and his counsel to file a report advising the Court (1) whether Harry G. Zavisch, III or any other person has been appointed the executor, personal representative, or fiduciary for the Estate of Eddy M. Zavisch, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary; or (2) whether Harry G. Zavisch, III intends to continue this case on behalf of Eddy M. Zavisch as the surviving spouse under Texas law, likewise attaching appropriate documentation to the extent relevant, such as an affidavit pursuant to Texas Estate Code Section 453.004. See Estate of Berry v. Commissioner, 41 T.C. 702 (1964). Neither Harry G. Zavisch, III nor his counsel filed a response to the Court's Order by the stated January 3, 2023, deadline.
Accordingly, the premises considered, it is
ORDERED that, on or before February 17, 2023, the parties shall file a joint response to this Order and set forth (1) whether Eddy M. Zavisch was domiciled in Texas at the time of death, and (2) whether, under Texas law, Harry G. Zavisch, III intends to continue this case on behalf of Eddy M. Zavisch as the surviving spouse thereby attaching to the joint response the appropriate documentation, such as an affidavit pursuant to Texas Estate Code Section 453.004. The parties shall also attach to the joint response a copy of the death certificate.