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ESTATE OF JAKEL v. COMMISSIONER

Docket No. 31454-86.

54 T.C.M. 264 (1987)

T.C. Memo. 1987-421

Estate of Otto E. Jakel, Deceased, Robert K. Jakel and Eagle Bank of Highland, Illinois, Co-Executors, Otto E. Jakel General Trust, Robert K. Jakel and Eagle Bank of Highland, Illinois, Co-Trustees, and Patsy Ann Jakel v. Commissioner.

United States Tax Court.

Filed August 25, 1987.

Attorney(s) appearing for the Case

Michael G. Goldstein and Kenneth E. Hand, for the petitioners. Jeff P. Ehrlich and Will McLeod, for the respondent.

Memorandum Opinion

PANUTHOS, Special Trial Judge:

This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction as to Otto E. Jakel General Trust, Robert K. Jakel and Eagle Bank of Highland, Illinois, Co-Trustees, and to Change Caption.1 The sole issue for consideration is whether the Otto E. Jakel General Trust, Robert K. Jakel and Eagle Bank of Highland, Illinois, Co-Trustees is a proper party to...

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