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(a) Petitioner: (1) Deficiency or Liability
Actions: A case shall be brought by and in the name of
the person against whom the Commissioner determined the
deficiency (in the case of a notice of deficiency)
* * * or by and with the full descriptive name of the
fiduciary entitled to institute a case on behalf of
such person. See Rule 23(a)(1). A case timely brought
shall not be dismissed on the ground that it is not
properly brought on behalf of a party until a reason-
able time has been allowed after objection for ratifi-
cation by such party of the bringing of the case; and
such ratification shall have the same effect as if the
case had been properly brought by such party. * * *
* * * * * * *
(c) Capacity: * * * The capacity of a fiduciary
or other representative to litigate in the Court shall
be determined in accordance with the law of the juris-
diction from which such person’s authority is derived.
The record does not establish where Herbst Management Trust
and Herbst Charitable Trust were organized. The respective
petitions in the cases at docket Nos. 9999-00 and 10000-00 listed
an address for Herbst Management Trust and Herbst Charitable
Trust in Canton, Ohio,10 which is also the service address used
by the Court in those cases. Assuming arguendo that Herbst
Management Trust and Herbst Charitable Trust were trusts orga-
nized under the laws of the State of Ohio, the administration of
each of which is subject to the laws of that State, under Ohio
law, see Rule 60(c), a trustee generally is the proper party
authorized to act on behalf of a trust. Firestone v. Galbreath,
10The Ohio address listed in the respective petitions in the
cases at docket Nos. 9999-00 and 10000-00 is the same address
listed by petitioners in the respective cases at docket Nos.
10001-00 and 10002-00.
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