Ranghild Elton, Kenneth Siebert, Trustee - Page 1

                                  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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