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tion that Banana Moon Trust is the tax matters partner (TMP) for
Jeff Burger Productions. Banana Moon Trust was formed under the
laws of the State of Arizona.
Upon commencement of the examination of the returns filed by
Jeff Burger Productions for taxable years 1994 and 1995, respon-
dent requested complete copies of the trust documents relating to
Banana Moon Trust, the purported TMP for Jeff Burger Productions,
as well as other information. Petitioner refused to provide
respondent with the trust documents and other information re-
quested.
Respondent’s motion contends in pertinent part:
14. There is absolutely no evidence from which
the Court can adduce that Mr. Chisum is the current
trustee of Banana Moon Trust.
15. Petitioner * * * [has] provided no evidence
that the appointment of Mr. Chisum (as trustee) was
valid or authorized under the terms of the trust inden-
ture * * *.
16. * * * petitioner * * * [has] failed to demon-
strate that Mr. Chisum was legally appointed as trustee
of Banana Moon Trust and therefore, [is] authorized to
act on behalf of Banana Moon Trust (as TMP) and bring
the instant case before this Court. See T.C. Rule
60(c).
17. The capacity of Mr. Chisum to act under
Arizona law and bring the instant suit in this Court,
likewise, has not been established.
Petitioner filed a response to respondent’s motion in which
it asks the Court to deny that motion. That response asserts in
pertinent part:
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Last modified: May 25, 2011