T.C. Memo. 2000-9
UNITED STATES TAX COURT
RANGHILD ELTON, KENNETH SIEBERT, TRUSTEE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15455-98. Filed January 10, 2000.
P executed a trust agreement in 1997 naming T as
her trustee and giving T authority to control her
assets and bank accounts and act in her stead for all
purposes. R determined deficiencies in P’s Federal
income tax for the year 1996. Pursuant to the trust
agreement, T filed a petition reflecting T, as trustee
for P, as petitioner. After the petition was filed,
the trust was voided ab initio. P contends that she
should be substituted as the proper party petitioner.
T contends that he is the proper party petitioner and
argues that, as the fiduciary who instituted the
proceeding, he is legally obligated and empowered to
continue even if the trust under which he derived
authority has been voided.
Held: P is the proper party petitioner. Held,
further, T is no longer authorized to prosecute this action,
and P should be substituted as the party petitioner.
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