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ELMS SECURITIES CORPORATION v. COMMISSIONER

Docket No. 14167-86.

53 T.C.M. 440 (1987)

T.C. Memo. 1987-162

Elms Securities Corporation v. Commissioner.

United States Tax Court.

Filed March 25, 1987.

Attorney(s) appearing for the Case

Eric A. Seiff, 645 Madison Ave., New York, N.Y., for the petitioner. Mitchell B. Hausman, for the respondent.

Memorandum Findings of Fact and Opinion

PANUTHOS, Special Trial Judge:

This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction and petitioner's Motion for Leave to Amend Petition.1 The sole issue for consideration is whether Laurence M. Brown (hereinafter Brown) has authority to bring this action on behalf of petitioner under Rules 23(a)(3) and 60(c).

Findings of Fact

At the...

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