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B. Martin v. Commissioner, T.C. Memo. 2000-187
In 1986, respondent issued a notice of deficiency to Martin
denying his Elektra/Hemisphere deductions for 1981 and 1982 and
determining a deficiency. Respondent also issued a notice of
deficiency to Rothhammer for 1981 and another for 1982 denying
her Elektra/Hemisphere deductions for those years. Attorney
Robert Bergman (Bergman) filed a petition on behalf of Martin and
Rothhammer in docket No. 32146-86.4 Attorney Jeffrey Berg
(Berg), who was a member of Bergman’s law firm, entered his
appearance in docket No. 32146-86 in November 1986.5
In 1988, respondent issued a notice of deficiency to Martin
and a second one to Rothhammer denying their Elektra/Hemisphere
deductions for 1980. Berg signed and filed a petition in this
case, docket No. 22961-88, in Rothhammer’s and Martin’s name.
Berg attached Rothhammer’s, but not Martin’s, notice of
deficiency to the petition.
Martin contended that the 1988 petition was invalid as to
him because he did not authorize or ratify the filing of the
petition. Respondent contended that the petition was valid as to
Martin because he authorized Berg to sign and file the petition
4 Amilu Rothhammer was dismissed from docket No. 32146-86
on Sept. 30, 1988, for lack of jurisdiction, because she and
Martin had filed separate petitions disputing deficiencies for
1981 and 1982.
5 Jeffrey Berg was allowed to withdraw as counsel in docket
No. 32146-86 on Jan. 26, 1989.
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