One unsubstantiated deductions opinion (involving a lawyer, of course) and one protester out of Tax Court today (3/18/13), and no designated hitters, so off to the orders.

You can’t cite them as precedent, and most are “filers” (file a response, file a signed petition, file a status report, etc.), but every so often there’s an ace that you can keep, as Don Schlitz wrote it and Kenny Rogers sang it.

Today’s ace is found in Leona B. Giltner, Docket No. 29506-12S, filed 3/18/13, Chief Judge Colvin dealing the cards.

Leona is dead: to begin with. There is no doubt whatever about that. There’s a motion from Alan E. Giltner to testify to that sad fact, nemo contradicto. But Al claims he’s the executor of Leona’s estate, Ch. J. Colvin asks for a copy of the letters testamentary or order of the relevant probate court, and Al says “sorry, there is no estate in Leona’s name, and she has five children.”

Judge Colvin: “…it is well settled that the Court’s jurisdiction over a case continues unimpaired by the death of a petitioner, and even if there has been no administration of that deceased petitioner’s estate, this Court may formulate an appropriate procedure to bring such a case to a close, including affording a decedent’s heirs at law an opportunity to take whatever action may be necessary to protect their interests.” Order, p. 1.

Sound familiar? See my blogpost “We’ll Come To You – Yet Again”, 1/5/13, when Judge Gale hunted down the heirs of the late Gordo McCaleb. But Gordo’s heirs bailed; see my blogpost “Again And Again”, 3/1/13.

What if the heirs might want to come and play? Here’s a checklist, courtesy of the Chief Judge: “[the movant] shall file a Response to this Order. In that Response [the movant] shall set forth and discuss fully (a) whether decedent’s estate will be probated, (b) whether a State probate court will appoint a personal representative, executor, or other fiduciary for decedent’s estate, and (c) whether there are any heirs at law of decedent who possibly may desire to prosecute this case on behalf of decedent. [Movant] in his Response shall further include the name(s) and address(es) of all heirs at law of decedent.” Order, p. 2. (Name omitted).

By the way, Chief Judge, a will gets “probated” or admitted to probate, and an estate gets administered.

Still, when confronted by a deceased taxpayer post-petition, the checklist is useful.