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OPINION OF THE SPECIAL TRIAL JUDGE
ARMEN, Special Trial Judge: This matter is before the Court
on respondent’s motion to dismiss for lack of jurisdiction, as
supplemented. Respondent maintains that the petition was not
filed by a trustee authorized to bring suit on behalf of Bella
Vista Chiropractic Trust (Bella Vista).2 Bella Vista opposes
respondent’s motion to dismiss. As discussed in detail below, we
shall grant respondent’s motion, as supplemented, and dismiss
this case for lack of jurisdiction.
Background
A. Notice of Deficiency
Respondent issued a notice of deficiency to Bella Vista
determining deficiencies in its Federal income taxes and
accuracy-related penalties under section 6662(a) as follows:
Year Deficiency Accuracy-related Penalty
1997 $89,261 $17,852
1998 106,028 21,206
The deficiencies in income taxes are based on the disallowance of
deductions claimed by Bella Vista on Schedules C, Profit or Loss
From Business. In this regard, respondent determined that the
deductions:
2 Use of the terms “trust” and “trustee” (and their
derivatives) are intended for narrative convenience only. Thus,
no inference should be drawn from our use of such terms regarding
any legal status or relationship.
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Last modified: May 25, 2011