- 2 - 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.Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011