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failed to establish that he is authorized to act on behalf of
Sweetbush Trust. Bella Vista Chiropractic Trust v. Commissioner,
T.C. Memo. 2003-8; Jeff Burger Prods., LLC v. Commissioner, T.C.
Memo. 2000-72.
Respondent filed motions for summary judgment in docket
numbers 9460-02S and 9462-02S. These motions will be denied as
moot.
All of the arguments and contentions that have not been
analyzed herein have been considered, but do not require any
further discussion.
To reflect the foregoing,
Orders of dismissal for lack
of jurisdiction granting
respondent’s motions will be
entered in all four dockets.
Respondent’s motions for summary
judgment will be denied in docket
Nos. 9460-02S and 9462-02S.
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Last modified: May 25, 2011