Residential Management Services Trust - Page 13




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          July 1, 1998, respectively.  Those are sufficient facts for us to           
          find that examinations of both the trust and the Careys commenced           
          on or before July 22, 1998, and we so find.                                 
               Section 7491 has no application to this case.  Petitioners             
          bear the burden of proof.  See Rule 142(a).                                 
          II.  Jurisdiction With Respect to Trust                                     
               A.  Introduction                                                       
               Respondent has orally moved to dismiss for lack of                     
          jurisdiction with respect to the trust on the ground that no                
          proper person has petitioned this Court on behalf of the trust.             
          Robert Hogue signed the petition filed on behalf of the trust.              
          Mr. Hogue argues that he is a proper person to petition this                
          Court on behalf of the trust.                                               
               B.  Rule 60                                                            
               In pertinent part, Rule 60 provides:                                   
               (a) Petitioner: (1) Deficiency or Liability Actions:                   
               A case shall be brought by and in the name of the                      
               person against whom the Commissioner determined the                    
               deficiency (in the case of a notice of deficiency) * *                 
               * or by and with the full descriptive name of the                      
               fiduciary entitled to institute a case on behalf of                    
               such person. See Rule 23(a)(1).  A case timely brought                 
               shall not be dismissed on the ground that it is not                    
               properly brought on behalf of a party until a                          
               reasonable time has been allowed after objection for                   
               ratification by such party of the bringing of the case;                
               and such ratification shall have the same effect as if                 
               the case had been properly brought by such party. * * *                
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