T.C. Memo. 2001-46
UNITED STATES TAX COURT
AMILU S. ROTHHAMMER, FORMERLY AMILU S. MARTIN, Petitioner,
AND ALFRED J. MARTIN, JR., Intervenor v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22961-88. Filed February 27, 2001.
Patricia Tucker, for movant Alfred J. Martin, Jr.
Anne W. Durning, for respondent.
MEMORANDUM OPINION
COLVIN, Judge: This matter is before the Court on Alfred J.
Martin, Jr.’s (Martin)1 motion for litigation costs under section
1 Alfred J. Martin, Jr. (Martin), is no longer a petitioner
because, in Martin v. Commissioner, T.C. Memo. 2000-187, we held
that we lacked jurisdiction as to him because he did not
authorize or ratify the filing of the petition in this case.
Despite this, we have jurisdiction to decide Martin’s claim for
litigation costs. See Weiss v. Commissioner, 88 T.C. 1036
(1987).
Page: 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011