Banana Moon Trust, J.C. Chisum, Trustee, and Purple Passion Trust, J.C. Chisum, Trustee - Page 10




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          in the Rosenberg Case v. Commissioner, 27 T.C. 837, 839 (1957),             
          by establishing affirmatively all facts giving rise to our                  
          jurisdiction, see Wheeler's Peachtree Pharmacy, Inc. v. Commis-             
          sioner, 35 T.C. 177, 180 (1960); Consolidated Cos., Inc. v.                 
          Commissioner, 15 B.T.A. 645, 651 (1929).  In order to meet that             
          burden, each petitioner must provide evidence establishing that             
          Mr. Chisum has authority to act on its behalf.  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 petitioners' position that               
          under Arizona law the validity of the purported appointment of              
          Mr. Chisum as trustee of each petitioner falls within the exclu-            
          sive jurisdiction of the courts of the State of Arizona.                    
               On the record before us, we find that each petitioner has              
          failed to establish that Mr. Chisum is authorized to act on its             
          behalf.4                                                                    
               To reflect the foregoing,                                              
                                             An order of dismissal for lack           
                                        of jurisdiction granting respon-              
                                        dent’s motion will be entered.                




               4We have considered all of the contentions and arguments of            
          petitioners that are not discussed herein, and we find them to be           
          without merit and/or irrelevant.                                            





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