Amilu S. Rothhammer, formerly Amilu S. Martin - Page 3

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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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