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should not be cited as authority. Unless otherwise indicated,
subsequent section references are to the Internal Revenue Code in
effect for the year(s) in issue, and all Rule references are to
the Tax Court Rules of Practice and Procedure.
These consolidated cases were heard on respondent’s Motions
To Dismiss For Lack Of Jurisdiction under Rule 60 in four cases
involving the Sweetbush Trust and the BVE Trust.2 The creators
of the trusts are Alan C. Schwemmer and Esther R. Schwemmer (Mr.
and Mrs. Schwemmer). The petitions in these cases were filed for
Sweetbush Trust and BVE Trust by :David-Keith:Jacobs (sic) (Mr.
Jacobs), a purported trustee for each trust. The petitions are
replete with tax protester arguments.
Respondent’s position is that each case should be dismissed
on the ground that the petition was not filed by a trustee
authorized to bring suit on behalf of the trust.
Petitioners’ responses to respondent’s motions to dismiss
were filed in docket numbers 9460-02S and 9462-02S. Objections
to respondent’s motions to dismiss were filed in all four
dockets. The Objections, which were signed by Mr. Jacobs, have
as the core thesis that these cases should be:
dismissed for lack of Subject Matter Jurisdiction on the
grounds that the Notice of Deficiency (Determination) issued
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