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MODERN COMPUTER GAMES, INC. v. COMMISSIONER

Docket No. 1866-89.

58 T.C.M. 23 (1989)

T.C. Memo. 1989-483

Modern Computer Games, Inc., Carl D. Rader, Tax Matters Person v. Commissioner.

United States Tax Court.

Filed September 5, 1989.

Attorney(s) appearing for the Case

Gary R. DeFrang, 838 S.W. First Ave., Portland, Ore., for the petitioner. Henry S. Schneiderman and Lisa Byun, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986.1

This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction. The issue for decision is whether Carl D. Rader was the proper party to file a petition on behalf of an S corporation, Modern Computer Games, Inc. (Games), during the 90...

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