Sunshine Residential 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 Sunshine Residential Trust            
          (Sunshine 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 Sunshine                   
          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    $91,583     $18,317        $18,317                             





               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; Rancho              
          Residential Servs. Trust v. Commissioner, T.C. Memo. 2003-57;               
          Home Health Servs. Trust v. Commissioner, T.C. Memo. 2003-58.               
               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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