Mildred I. Criss, et al. - Page 10




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                    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              



















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