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Background
On September 2, 1999, respondent mailed a notice of final
partnership administrative adjustment (notice) to the tax matters
partner of Quantum Investments, L.L.C. (Quantum). At all
relevant times, Quantum was a limited liability company that is
classified as a partnership because it did not make an election
to be taxed as a corporation. On November 29, 1999, Troy
Enterprises Trust (petitioner) filed a petition with this Court
as the tax matters partner. Petitioner is a trust organized
under the laws of Arizona. John P. Wilde (Mr. Wilde) signed the
petition, wherein he identified himself as “trustee”. Below the
signature line, however, he identified himself as trustee of
“Educational Enterprises Trust”.1
During the examination of Quantum’s 1995 taxable year (to
which the notice relates), respondent was not able to obtain the
trust document of or information relating to petitioner.
On January 27, 2000, respondent filed a motion to dismiss
for lack of jurisdiction (respondent’s motion) on the ground that
pursuant to Rule 60, Mr. Wilde is not the proper party to bring
this action because there is no evidence in the record supporting
petitioner’s claim that Mr. Wilde is its trustee. On February 2,
2000, the Court ordered petitioner to file a response to
1 There is no further reference to “Educational Enterprises
Trust” in the pleadings or in the record.
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Last modified: May 25, 2011