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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.
The record is unclear as to whether petitioner was organized
as a trust under the laws of Arizona or some other State, al-
though the parties do not dispute that petitioner was carrying on
business during its taxable year 1994 in the State of Arizona.
At the hearing, Mr. Chisum asserted that the administration of
the trust is governed by the laws of the State of Arizona and
that the “sole jurisdiction or exclusive jurisdiction in
determining the validity of the contract for trust and determin-
ing the validity of the trustee party, * * * [is] in Superior
Court of State of Arizona.”
Assuming arguendo, as petitioner claims, that it is a trust,
the administration of which is subject to the laws of the State
of Arizona, under Arizona law, see Rule 60(c), a trustee has the
power to commence litigation on behalf of a trust.4 See Ariz.
Rev. Stat. Ann. sec. 14-7233.C.25. (West 1995). In the instant
4Assuming arguendo, as respondent claims upon information
and belief, that petitioner is a trust, the administration of
which is subject to the laws of the State of Indiana, under
Indiana law, see Rule 60(c), a trustee has the power to commence
litigation on behalf of a trust. See Ind. Code Ann. sec. 30-4-3-
3(a)(11) (Michie 1989).
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