- 10 -
11. Criss Asset Management Trust failed to estab-
lish that a trustee, if authorized, acted on its behalf
when the purported petition was filed with the Court on
September 14, 2000.
12. Criss Asset Management Trust failed to file a
proper petition with this Court in that the petition
was not brought by and with the full descriptive name
of the fiduciary entitled to institute a case on its
behalf.
13. Since the petition in this case was not
brought by a party with proper capacity as required by
the Tax Court Rules of Practice and Procedure, the
Court lacks jurisdiction in the above-entitled case [at
docket No. 9702-00].
On December 20, 2001, Criss Trust filed a response to the
December 3, 2001 Show Cause Order (Criss Trust’s response to the
December 3, 2001 Show Cause Order), which was signed by Terrence
A. Bentivegna (Mr. Bentivegna) who identified himself in that
response as “Trustee”. That response asserted that “Petitioner
does not believe that this Court has jurisdiction.” In support
of that position, Criss Trust’s response to the December 3, 2001
Show Cause Order set forth statements and contentions that the
Page: Previous 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