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The fact that this trust is again administered
within the State of Arizona, it comes under the exclu-
sive jurisdiction of the courts of Arizona and the law
of Arizona for determining the real parties. * * *
* * * * * * *
There was [sic] subsequent items, subsequent
trustee replacements that are not a part of the record.
The role of protector that the Respondent brings up is
only one of the methods of removal of a trustee. Any
trustee has the authority and the power to resign at
any time. * * *
Petitioners presented no additional contentions and proffered no
evidence at the hearing on respondent’s motion.
Discussion
Rule 602 provides in pertinent part:
(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.
2All Rule references are to the Tax Court Rules of Practice
and Procedure.
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Last modified: May 25, 2011