Greg William Gouveia, a.k.a. Greg W. Gouveia, a.k.a. Greg Gouveia & Carol Ann Gorveia, a.k.a. Carol Gouveia, et al. - Page 23

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          2002, respondent issued a separate notice of deficiency for 1997            
          and 1998.  In the notices of deficiency, respondent increased               
          petitioner’s Schedule C income and expenses by the amounts                  
          reported on the McKenzie Trust’s tax returns, increased the                 
          Gouveias’ Schedule E rental income and expenses by the amounts              
          reported on the Pago Trust’s tax returns,21 and increased the               
          Gouveias’ capital gain and interest income by the Pago Trust’s              
          capital gain and interest income.                                           
                                       OPINION                                        
          I.  Motions To Dismiss for Lack of Jurisdiction                             
               Rule 60(a)(1) provides that “A case shall be brought by and            
          in the name of the person against whom the Commissioner                     
          determined the deficiency * * * and with the full descriptive               
          name of the fiduciary entitled to institute a case on behalf of             
          such person.”  Rule 60(c) further provides that “The capacity of            
          a fiduciary or other representative to litigate in the Court                
          shall be determined in accordance with the law of the                       
          jurisdiction from which such person’s authority is derived.”                
          Under California law, a trustee is entitled to institute legal              
          proceedings on behalf of a trust.  Cal. Prob. Code sec. 16249               
          (West Supp. 2004).                                                          



               21Respondent did not increase the Gouveias’ Schedule E                 
          expenses for 1997 by the amount of management fees reported on              
          the Pago Trust’s 1997 tax return.                                           





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