Starvest U.S., Inc. - Page 18

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          ratification.  See Ball v. Yates, 158 Fla. 521, 29 So. 2d 729               
          (1946); Deutsche Credit Corp. v. Peninger, supra.                           
               Subsequent to Mr. de Bruijn's causing the second petition to           
          be filed, Starvest's president, Mario Boon, filed a petition with           
          this Court asking for a redetermination of the taxes determined             
          in the 1998 notice of deficiency.  Additionally, at the hearing             
          on the motions here, one of Starvest's directors clearly stated             
          that the company's directors and officers were aware of and                 
          approved of Mr. de Bruijn's causing the petitions to be filed.              
          Further, this director testified that the company wished to                 
          challenge respondent's determinations in these matters.                     
               The filing of the petition by Mr. Boon and the testimony of            
          Starvest's director clearly indicate and satisfy the Court that             
          Starvest desired to challenge respondent's determinations for the           
          years at issue and approved of the actions of Mr. de Bruijn in              
          causing the petitions to be filed.  Therefore, as in Kraasch v.             
          Commissioner, supra, and Mishawaka Properties Co. v.                        
          Commissioner, supra, the Court holds that a ratification was                
          implied based upon the officers' and directors' conduct                     
          subsequent to the filing of the petitions, even if such officers            
          and directors may not have expressly approved or authorized the             
          act of filing the petitions.                                                

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