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No one can say for a certainty when their respective deaths will
occur. More importantly, the events that might occur after the
death of the applicants are all speculative. Upon the respective
deaths of the applicants, if representatives of each of the
estates conclude the estates were subject to estate tax, Federal
estate tax returns would be due 9 months after the death of each
applicant. Secs. 6018, 6075. The Federal estate tax returns
might or might not be filed. Assuming Federal estate tax returns
were filed, or were required to be filed, the Internal Revenue
Service might examine the returns and/or the estates. If
examined, adjustments might be made, and each respective estate
might disagree with proposed adjustments. At some point, a
notice of deficiency to each estate might be issued, and a
petition might be filed on behalf of each estate.
Unlike the circumstances in GlaxoSmithKline Holdings, there
are far too many contingencies for us to conclude that the
respective legal representatives of the applicants will be
parties cognizable in this Court. In Reed v. Commissioner, supra
at 701, we emphasized that “The relief provided for by Rule 82 is
an extraordinary measure and invoked only to prevent the failure
or delay of justice.” See also Masek v. Commissioner, 92 T.C.
814, 815 (1989), supplementing 91 T.C. 1096 (1988). We are not
persuaded on this record that the perpetuation of the applicants’
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