Legal Ease, A Trust - Page 7

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               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.                   
               Petitioner does not dispute respondent’s statement in                    
          respondent’s motion that it is a trust organized under 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.  See Ariz. Rev. Stat. Ann. sec. 14-7233.C.25. (West 1995).             
          In the instant case, petitioner has the burden of proving that                
          this Court has jurisdiction, see Fehrs v. Commissioner, 65 T.C.               
          346, 348 (1975); National Comm. to Secure Justice in the                      
          Rosenberg Case v. Commissioner, 27 T.C. 837, 839 (1957), by                   
          establishing affirmatively all facts giving rise to our jurisdic-             
          tion, see Wheeler's Peachtree Pharmacy, Inc. v. Commissioner, 35              
          T.C. 177, 180 (1960); Consolidated Cos., Inc. v. Commissioner, 15             
          B.T.A. 645, 651 (1929).  In order to meet that burden, petitioner             
          must provide evidence establishing that Mr. Slagle and Mr.                    
          Buchanan have authority to act on its behalf.  See National Comm.             
          to Secure Justice in the Rosenberg Case v. Commissioner, supra at             

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