Oliver Family Foundation - Page 4

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          the foundation his conditional letter of resignation as a                   
          director of the foundation.                                                 
               On December 15, 1995, petitioner's board of directors voted            
          to transfer ownership of petitioner to Dr. Tully.                           
                                       OPINION                                        
               Respondent, pursuant to Rule 53, has moved to dismiss this             
          case for lack of jurisdiction on the ground that the petition for           
          declaratory judgment was filed by a person not authorized to                
          institute suit on behalf of petitioner.  Respondent contends the            
          following:  On May 2, 1996, Dr. Tully filed a petition on behalf            
          of petitioner and signed the petition as its vice president; Dr.            
          Tully had resigned from the board of directors and as a trustee             
          of petitioner as of October 13, 1995; and, therefore, Dr. Tully             
          is not authorized to institute suit on behalf of petitioner.                
               Petitioner answers the following:  Dr. Tully has been an               
          officer and director of petitioner at all times since its                   
          inception; in October 1995, Dr. Tully offered to resign from his            
          position as a director of petitioner if petitioner was approved             
          as a tax-exempt organization by the IRS; Dr. Tully submitted a              
          conditional letter of resignation to petitioner's board of                  
          directors but never resigned; on or about December 15, 1995, all            
          rights in petitioner were transferred to Dr. Tully; and,                    
          therefore, Dr. Tully is a proper person to bring this action.               
          The burden of proof is upon petitioner to establish that it meets           
          the jurisdictional requirements of section 7428.  Rule 217(c);              




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