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settled issues that their counsel signed. Respondent’s Motion
for Entry of Decisions will therefore be granted.
II. Representation of WFO
Rule 24(b) provides that a corporation may be represented in
Tax Court proceedings by an authorized officer. Under Rule
63(c), we have the authority to allow the substitution of a
corporate party’s representative. Rule 60(c) provides that the
capacity of a fiduciary or other representative to litigate
before the Tax Court is determined “in accordance with the law of
the jurisdiction from which such person’s authority is derived.”
Mrs. Wolfe signed WFO’s petition and served as its sole
authorized representative under Rule 24(b) until Mr. McCarthy
entered his appearance on behalf of WFO on January 13, 2003.
When we granted Mr. McCarthy’s motion to withdraw as counsel on
April 18, 2003, a dispute arose regarding the person authorized
to represent WFO in this proceeding. In submissions made on
April 20 and 22, 2003 (which were not filed), and on June 4,
2003, Mr. Mansour asserted that he was a corporate officer of WFO
and purported to sign those submissions on behalf of WFO. In a
letter received June 4, 2003, Mrs. Wolfe disputed Mr. Mansour’s
status as a corporate officer and his right to represent WFO in
this proceeding. We treat Mr. Mansour’s June 4 submission as a
motion to be substituted as WFO’s representative in this
proceeding pursuant to Rule 63(c).
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