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Mrs. Dornbrock, therefore, has not convinced this Court that it
lacked jurisdiction over her in this case.
Mrs. Dornbrock further contends that this Court lacked
jurisdiction over her husband's estate at the time the decision
was entered. The petition was filed timely on July 11, 1985, and
Mr. Dornbrock died in 1987 while this case was pending. Prior to
entry of the decision, the Court ordered, pursuant to Rule 63(a),
that the estate of her husband, through Mrs. Dornbrock as
personal representative, be substituted as a petitioner in this
case.
It is well settled that a petitioner's death does not divest
this Court of jurisdiction over the income tax liability of such
petitioner for years at issue. Nordstrom v. Commissioner, 50
T.C. 30 (1968); Yeoman v. Commissioner, 25 T.C. 589 (1955). This
Court's jurisdiction is based on the petition, which here was
timely filed on Mr. Dornbrock's behalf while he was alive and
which he authorized. Sec. 6213(a); Rule 13. Once this Court has
jurisdiction, the case does not abate upon petitioner's death.
Duggan v. Commissioner, 18 B.T.A. 608 (1930).
When a petitioner dies, the Court generally will order that
a representative or successor be substituted as the proper party.
Rule 63(a). The legal capacity in this Court of a representative
is controlled by Rule 60(c). This Court applies local law to
determine who may represent the decedent's estate in this Court.
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