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CAMPOS v. COMMISSIONER

Docket No. 18708-02.

86 T.C.M. 7 (2003)

T.C. Memo. 2003-193

Francisco E. Campos, Jr. and Lualhati N. Campos v. Commissioner.

United States Tax Court.

Filed July 1, 2003.

Attorney(s) appearing for the Case

Lualhati N. Campos, pro se.

Jennifer Breen and Sylvia L. Shaughnessy, for the respondent.

MEMORANDUM OPINION

PANUTHOS, Chief Special Trial Judge:

This matter is before the Court on petitioner Lualhati N. Campos's Motion to Appoint Guardian Ad Litem and Substitute Party.1 As explained in detail below, we shall grant petitioner's motion in that we shall recognize Lualhati N. Campos as the next friend of petitioner Francisco E. Campos, Jr., for purposes of prosecuting this case.

Background

Petitioners...

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