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proving that this Court has jurisdiction. Harold Patz Trust v.
Commissioner, 69 T.C. 497, 503 (1977); Fehrs v. Commissioner, 65
T.C. 346, 348 (1975); Main-Hammond Land Trust v. Commissioner, 17
T.C. 942, 957 (1951), affd. 200 F.2d 308 (6th Cir. 1952).
Petitioner failed to comply with our order requiring a
response to respondent’s motion to dismiss for lack of
jurisdiction. Petitioner has failed to present other evidence
showing that this Court has jurisdiction. In the absence of any
evidence to support our jurisdiction, we hold that Mr. Kent does
not have the capacity under Rule 60(c) to litigate in this Court
on behalf of NTCT. See Harold Patz Trust v. Commissioner, supra.
An appropriate order will
be entered granting respondent’s
motion to dismiss for lack of
jurisdiction.
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Last modified: May 25, 2011