T.C. Memo. 2001-297
UNITED STATES TAX COURT
RESIDENTIAL MANAGEMENT SERVICES TRUST,
ROBERT HOGUE, TRUSTEE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
MICHAEL T. AND LEONE R. CAREY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 10400-99, 10502-99. Filed November 7, 2001.
R attributed to H and W gross receipts and
interest with respect to a trust, on the grounds that
the trust was either a sham or a grantor trust, or on
the ground that the assignment of income doctrine
applies. R also claims that H and W failed to report
certain nontrust items of income and overstated certain
deductions. R determined a sec. 6662(a), I.R.C.,
accuracy-related penalty against H and W. R determined
that the trust understated income, overstated
deductions, and is liable for an accuracy-related
penalty, but R has orally moved to dismiss for lack of
jurisdiction with respect to the trust on the ground
that no proper person has petitioned the Court on
behalf of the trust. Ps claim that R bears the burden
of proof.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011