Lloyd T. Asbury, Attorney at Law, P.A. - Page 16

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                  Under respondent’s interpretation of Rule 24(b), a                  
             corporate officer can represent the corporation only if the              
             officer is specifically authorized by State law to                       
             represent the corporation in litigation conducted in the                 
             courts of that State.  This would be a contraction of the                
             former Rule, not an expansion.                                           
                  Contrary to respondent’s interpretation, Rule 24(b)                 
             allows an “authorized officer” of a corporation, such as                 
             Mr. Asbury, to represent the corporation in this Court                   
             “without counsel”.  This is an exception to the usual rule               
             in Federal courts under which corporations are required to               
             be represented in court by a duly licensed attorney.  See,               
             e.g., Rowland v. Cal. Men’s Colony, Unit II Men’s Advisory               
             Counsel, 506 U.S. 194, 202-203 (1993).  Rule 24(b) does not              
             require an officer to be specifically permitted to                       
             represent the corporation in State court.  See House v.                  
             Commissioner, 24 Fed. Appx. 608, 609 (7th Cir. 2001) (“At                
             trial House proceeded pro se and also elected to appear on               
             JJH’s [Joseph J. House, Inc.’s] behalf, as the tax court                 
             rules permit him to do, see Tax Court Rule 24(b).”), affg.               
             T.C. Memo. 2000-22 (Illinois corporation); People Place                  
             Auto Hand Carwash, LLC v. Commissioner, 126 T.C. 359, 360                
             n.2 (2006) (Tennessee limited liability company); WFO Corp.              
             v. Commissioner, T.C. Memo. 2004-186 (Ohio corporation);                 






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