Lee Nelson Shaw - Page 7




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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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