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Turner v. Helvering, 68 F.2d 759, 760 (D.C. Cir. 1934). That
issue does not turn upon how the capacity of fiduciaries or other
representatives to litigate in this Court is to be determined.6
No issue has been raised in this Court as to the capacity of
Richard E. Clack and the Marshall & Isley Trust Co. to litigate
in this Court. Their capacity to litigate in this Court is to be
determined, and presumably has been determined, under Arkansas
law.7 In any event, their capacity to litigate in the Tax Court
does not mean that the State that appointed them determines the
proper venue for any appeal from a decision of this Court. See
(...continued)
deceased, Richard Roe, Executor.'"
6 Rule 60(c) provides that "The capacity of a fiduciary or other
representative to litigate in the Court shall be determined in
accordance with the law of the jurisdiction from which such
person's authority is derived."
7 The Probate Court of Benton County, Arkansas, issued letters
testamentary to Richard E. Clack and the Marshall & Isley Trust
Co., authorizing them to act as coexecutors of decedent's estate.
That Mr. Clack is a resident of Wisconsin and that the Trust
Company has its principal place of business in Wisconsin did not
disqualify them to be authorized to act as coexecutors of
dececent's estate and hence authorized to represent decedent's
estate and litigate in this Court.
Under Arkansas law, a nonresident natural person is
authorized to act as executor so long as an in-state agent is
appointed for service of process. Ark. Code Ann. secs. 28-48-
101(a), 28-48-101(b)(6) (Michie 1987). Under Arkansas law, a
foreign corporation is not disqualified to act as a fiduciary so
long as its home jurisdiction (here Wisconsin) grants
authorization to Arkansas companies to act in a similar capacity.
Ark. Code Ann. secs. 28-48-101(a), 28-48-101(b)(4) (Michie 1987);
Ark. Code Ann. sec. 4-27-203 (Michie 1987). Wisconsin law
essentially tracks that of Arkansas in this regard. Wis. Stat.
Ann. secs. 856.21, 856.23 (West 1991); sec. 223.12(1), (4) (West
1957 & Supp. 1981).
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