MARCOS v. COMMISSIONER

Docket Nos. 1091-94, 11514-94.

68 T.C.M. 1002 (1994)

T.C. Memo. 1994-528

Ferdinand E. Marcos, Deceased v. Commissioner.

United States Tax Court.

Filed October 20, 1994.


Attorney(s) appearing for the Case

John D. Singleton and James P. Linn, 201 Robert S. Kerr Ave., Oklahoma City, Okla., for the petitioner. William E. Bonano, Alan Summers, and Henry E. O'Neill, for the respondent.


Memorandum Opinion

GERBER, Judge:

Respondent filed motions to dismiss for lack of jurisdiction on the ground that the petitions were not filed by a proper party in both of the above-enumerated cases. We must decide whether the decedent's surviving spouse, Imelda R. Marcos, has the capacity to petition this Court on behalf of decedent.

Background

Ferdinand E. Marcos, former president of...

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