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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 Residential Management
Services Trust (Residential Management).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 Residential
Management 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 $131,400 $26,280 $26,280
The deficiency in income tax is based on the disallowance of
deductions claimed by Residential Management on Schedule C,
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 Rancho
Residential Servs. Trust v. Commissioner, T.C. Memo. 2003-57;
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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Last modified: May 25, 2011