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of petitioner.1 At that hearing, respondent introduced into the
record a document signed by the Secretary of State of Nebraska.2
That document stated in pertinent part:
I, Scott Moore, Secretary of State of Nebraska do
hereby certify that after a thorough search of all
records, I do not find a record of a corporation by the
name
PRUDENT MAN TRUSTEE CO.
ever having filed Articles of Incorporation or issued a
Certificate of Authority to transact business as a
foreign corporation in the state of Nebraska.
Discussion
Rule 603 provides in pertinent part:
(a) Petitioner: (1) Deficiency or Liability
Actions: A case shall be brought by and in the name of
the person against whom the Commissioner determined the
deficiency (in the case of a notice of deficiency)
* * * or by and with the full descriptive name of the
fiduciary entitled to institute a case on behalf of
such person. See Rule 23(a)(1). A case timely brought
shall not be dismissed on the ground that it is not
properly brought on behalf of a party until a reason-
able time has been allowed after objection for ratifi-
cation by such party of the bringing of the case; and
1At the hearing, the Court informed Mr. Chisum that its
allowing him to appear at the hearing as the alleged trustee of
petitioner did not mean that the Court agreed that he in fact was
a duly appointed and authorized trustee of petitioner.
2Presumably, respondent proffered the document in question
at the hearing on respondent’s motion and petitioner’s motion
because one of the addresses to which respondent sent the notice
issued to petitioner was in Nebraska.
3All Rule references are to the Tax Court Rules of Practice
and Procedure.
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Last modified: May 25, 2011