Rancho Residential Services Trust, Robert Hogue, Trustee - Page 2




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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.2                 
          Respondent maintains that the petition was not filed by a trustee            
          authorized to bring suit on behalf of Rancho Residential Services            
          Trust (Rancho Residential).3  As discussed in detail below, we               
          shall grant respondent’s motion and dismiss this case for lack of            
          jurisdiction.                                                                
          Background                                                                   
               A.  Notice of Deficiency                                                
               Respondent issued a notice of deficiency to Rancho                      
          Residential determining a deficiency in, an addition to, and a               
          penalty on its Federal income tax as follows:                                
                                                   Accuracy-Related                    
                                   Addition To Tax      Penalty                        
               Year   Deficiency   Sec. 6651(a)(1)      Sec. 6662(a)                   
               1997    $119,363    $23,873         $23,873                             






               2  This case was consolidated for hearing with three related            
          cases in which Robert Hogue also filed petitions purportedly as              
          “trustee” on behalf of various so-called trusts.  See Residential            
          Mgmt. Servs. Trust v. Commissioner, T.C. Memo. 2003-56; Home                 
          Health Servs. Trust v. Commissioner, T.C. Memo. 2003-58; Sunshine            
          Residential Trust v. Commissioner, T.C. Memo. 2003-59.                       
               3  Use of the terms “trust” and “trustee” (and their                    
          derivatives) is 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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