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be liable for “any Income Taxes or penalties or interest on such
taxes, which may exist by virtue of the Incident, or by virtue of
the recission and the voiding of the * * * [trust agreement] ab
initio”. The final judgment, entered during September 1999,
required Mr. Siebert to deliver to Steve Robertson all documents
bearing Ms. Elton’s signature and relating to Ms. Elton’s
ownership of assets or accounts that had been subject to the
trust.
Ms. Elton and respondent have reached agreement with respect
to Ms. Elton’s 1996 Federal income tax liability. Ms. Elton
seeks to be recognized as petitioner in lieu of Mr. Siebert and
to have her attorney, Steve Robertson, enter his appearance to
represent her interests. In conjunction with Ms. Elton’s
actions, respondent has moved to dismiss this case for lack of
jurisdiction as to Mr. Siebert and to change the caption to
reflect Ranghild Elton as petitioner in her own right.
The trustee, Mr. Siebert, opposes his dismissal or
replacement as the party petitioner, contending that only he may
act as petitioner, in spite of the fact that the trust, of which
he was trustee when he filed the petition, has been voided ab
initio. Ms. Elton, through her attorney, Mr. Robertson, has
executed an agreed decision and wishes to have the Court change
the caption so that the decision can be entered. We also note
that Ms. Elton states that she has prepaid the agreed amount of
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Last modified: May 25, 2011