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ESTATE OF HUGHEY v. COMMISSIONER

Docket No. 29435-86.

54 T.C.M. 41 (1987)

T.C. Memo. 1987-383

Estate of Eldean W. Hughey, First National Bank and Trust Company, Fiduciary v. Commissioner.

United States Tax Court.

Filed August 4, 1987.

Attorney(s) appearing for the Case

Walter Rocker, for the petitioner. Mark E. Bohe and Marsha Keyes, 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.1 The sole issue for consideration is whether Samuel Rose (hereinafter Rose), as sole legatee and devisee of a decedent's estate, has authority to bring this action on behalf of the Estate of Eldean W. Hughey (hereinafter the Estate) under Rule 60(c).

The First National Bank and Trust...

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