Legal Ease, A Trust - Page 6

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                    3.  Upon commencement of the examination, respon-                   
               dent requested a copy of all documents relating to the                   
               trust.  Petitioner requested that respondent first                       
               proves [sic] jurisdiction over a Pure Trust in order to                  
               make such a request.  Respondent has failed on all                       
               requests to present to the petitioner any documents or                   
               proof that respondent has authority to examine the                       
               records or documentation of Legal-Ease, A Trust.                         
               Respondent is now using the Motion to Dismiss for Lack                   
               of Jurisdiction in an effort to force petitioner to                      
               hand over to respondent, records and documents it is                     
               not entitled to have.                                                    
                    4.  Respondent has recognized James R. Slagle as a                  
               Trustee of Legal-Ease, A Trust for many years.                           
               Respondent routinely addresses all correspondence to                     
               “Legal-Ease, A Trust; James R. Slagle, Trustee”. * * *                   
               The Court held a hearing on respondent’s motion, at which                
          Mr. Slagle and Mr. Buchanan appeared on behalf of petitioner.1                
          Respondent introduced into evidence the 1994 return filed by                  
          petitioner.  Petitioner proffered no evidence, and the parties                
          presented no new arguments, at that hearing.                                  
               Rule 602 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                      

               1At the hearing, the Court informed Mr. Slagle and Mr.                   
          Buchanan that its allowing them to appear at the hearing as the               
          alleged trustees of petitioner did not mean that the Court agreed             
          that they in fact were petitioner’s duly appointed and authorized             
               2All Rule references are to the Tax Court Rules of Practice              
          and Procedure.                                                                

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