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BHC TRUST v. COMMISSIONER

Docket No. 16062-99.

80 T.C.M. 315 (2000)

T.C. Memo. 2000-274

BHC Trust v. Commissioner.

United States Tax Court.

Filed August 29, 2000.

Attorney(s) appearing for the Case

Cheryl R. Frank and Gerald W. Kelly, for the petitioner.1 Mary Ann Waters, for the respondent.

MEMORANDUM OPINION

LARO, Judge:

Respondent moves the Court to dismiss this case for lack of jurisdiction, arguing that the petition was not filed with the Court by a proper party as required by Rule 60(a).2 The petition was filed with the Court in the name of petitioner by Mr. Jablonski, in his stated capacity as petitioner's managing director. Petitioner is purportedly an irrevocable trust, the settlor of which is Robert Buckley...

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