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14. In summary, Mr. Chisum lacks the capacity to bring
the instant suit directly on behalf of the trust because he
is not the trustee. Additionally, Mr. Chisum lacks the
capacity to represent the trustee or any other person in
this proceeding because he is not an attorney and is not
otherwise admitted to practice before this Court. * * *
15. Since the petition in this case was not brought by
a party with proper capacity as required by the Tax Court
Rules of Practice and Procedure, this case should be dis-
missed for lack of jurisdiction.
Petitioner filed an objection to respondent’s motion in
which it asks the Court to deny that motion. Petitioner’s
objection to respondent’s motion asserts in pertinent part:
As there is a change in fiduciary simultaneous
with this * * * Objection and the change in fiduciary
answers the objection raised by the Respondent in the
Motion to Dismiss, this Court cannot dismiss as set
forth in Rule 60(a)(1), Rules of Practice and Proce-
dure, United States Tax Court. Any further objections
by the Respondent must be done either by an answer to
the Petition or by other motions as set forth in Rule
36, Rules of Practice and Procedure, United States Tax
Court.
The Court had the document submitted by petitioner that
purported to be a change in fiduciary filed as petitioner’s
“Motion to Substitute Party and to Change Caption”. Petitioner’s
motion alleges in pertinent part:
Notice is hereby given that John P. Wilde has been
appointed as Co-Trustee of Bantam Domestic Trust along
with Jimmy C. Chisum * * * and Prudent Man Trustee Co.
has resigned * * *. John P. Wilde will be proceeding
in his capacity as a Co-Trustee of an Expressed [sic]
Trust. * * *
Attached to petitioner’s motion are two documents, one of
which is entitled “APPOINTMENT OF SUCCESSOR TRUSTEE” and the
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