Estate of Jane H. Gudie, Mary Helen Norberg v. Commissioner

OPINION

Wherry, Judge:

The sole issue before this Court is whether we have subject matter jurisdiction. Petitioner argues we do not; respondent argues we do. We agree with respondent.

Background

The following recitation of facts is drawn primarily from Mary Helen Norberg’s (Ms. Norberg) motion to dismiss for lack of subject matter jurisdiction (motion to dismiss) and responses filed by both parties. We note that our recitation of “facts” is solely for the purpose of ruling on the motion to dismiss and is not a finding of facts.

Jane H. Gudie (decedent), a resident of California, died on June 14,…