- 6 -
be determined in accordance with the law of the juris-
diction from which such person's authority is derived.
The parties do not dispute that Photo Art Marketing Trust,
the purported TMP of Scenic Wonders, is a trust organized under
the laws of the State of Arizona. Under Arizona law, see Rule
60(c), a trustee has the power to commence litigation on behalf
of a trust. See Ariz. Rev. Stat. Ann. sec. 14-7233.C.25. (West
1995). In the instant case, petitioner has the burden of proving
that this Court has jurisdiction, see Fehrs v. Commissioner, 65
T.C. 346, 348 (1975); National Comm. to Secure Justice in the
Rosenberg Case v. Commissioner, 27 T.C. 837, 839 (1957), by
establishing affirmatively all facts giving rise to our jurisdic-
tion, see Wheeler's Peachtree Pharmacy, Inc. v. Commissioner, 35
T.C. 177, 180 (1960); Consolidated Cos., Inc. v. Commissioner, 15
B.T.A. 645, 651 (1929). In order to meet that burden, petitioner
must provide evidence establishing that Mr. Wilde has authority
to act on behalf of Photo Art Marketing Trust, the purported TMP
of Scenic Wonders. See National Comm. to Secure Justice in the
Rosenberg Case v. Commissioner, supra at 839-840; Coca-Cola
Bottling Co. v. Commissioner, 22 B.T.A. 686, 700 (1931). We
reject petitioner's position that under Arizona law the validity
of the purported appointment of Mr. Wilde as a trustee of Photo
Art Marketing Trust falls within the exclusive jurisdiction of
the courts of the State of Arizona.
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