T.C. Memo. 2000-275 UNITED STATES TAX COURT YMO TRUST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16052-99. Filed August 29, 2000. Cheryl R. Frank and Gerald W. Kelly, for petitioner.1 Mary Ann Waters, for respondent. MEMORANDUM OPINION LARO, Judge: Respondent moves the Court to dismiss this case for lack of jurisdiction, arguing that the petition was not filed with the Court by a proper party as required by Rule 1 Ms. Frank and Mr. Kelly entered their appearance on July 17, 2000. Petitioner’s petition was filed with the Court by petitioner’s managing director, David Jablonski (Mr. Jablonski).Page: 1 2 3 4 5 6 7 Next
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