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is it provided that anyone other than the joint return filer can
elect to limit the joint return filer’s liability. Therefore, we
assume that David was acting in a representative capacity (for
Barbara) in attempting to elect the application of section
6015(c). See sec. 6903(a); Natl. Taxpayers Union, Inc. v. United
States, 68 F.3d 1428, 1436 (D.C. Cir. 1995) (“A person, such as
an executor, acting in a representative capacity, assumes ‘the
powers, rights, duties, and privileges’ of the principal under
the Internal Revenue Code.”); Estate of Jayne v. Commissioner,
61 T.C. 744, 750 (1974) (in carrying forward the wishes of a
deceased taxpayer, an executor “acts in a representative
capacity” (citing Miller Music Corp. v. Daniels, Inc., 362 U.S.
373 (1960)); Fox Film Corp. v. Knowles, 261 U.S. 326 (1923)). In
a representative capacity, an executor “merely stands in the
shoes of the deceased.” Estate of Jayne v. Commissioner, supra.
In Estate of Jayne, the question was whether the acquisition of
property by a surviving spouse replaced property sold under
threat of condemnation by the deceased spouse so as to defer the
recognition of gain on such sale pursuant to section 1033. We
stated that the right to use the nonrecognition provisions of
section 1033 does not terminate per se on the death of a
taxpayer. Estate of Jayne v. Commissioner, supra at 750. We
added: “A person found to be acting on behalf of the deceased
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