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respondent’s motion.
To the extent not herein discussed, we have considered
petitioners’ other arguments and consider them to be without
merit.
To reflect the foregoing,
An appropriate order of
dismissal will be entered.
4(...continued)
(holding Mr. Chisum did not have the requisite capacity to file a
petition on behalf of the taxpayers); Jeff Burger Prods., LLC v.
Commissioner, T.C. Memo. 2000-72 (similar holding); Bantam
Domestic Trust v. Commissioner, T.C. Memo. 2000-63 (similar
holding).
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