"We've got the obvious here, a man sitting in the courtroom who appears to be in good health," said the judge, "I don't know where that leaves you, but you're still deceased as far as the law is concerned."
http://news.sky.com/story/1152982/ohio- ... eappearing
Something tells me that he will still have to pay tax on any money get gets or on any purchases too

Seems that it is no so uncommon too

http://www.thelocal.de/national/20131010-52335.html
Matt