Photo Art Marketing Trust, John P. Wilde, Co-Trustee - Page 6

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          ers proffered no evidence, and the parties presented no new                 
          arguments, at that hearing.                                                 
               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.                 
               The parties do not dispute that each petitioner is a trust             
          organized under the laws of, and doing business in, 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, each petitioner has the burden of proving that this Court             
          has jurisdiction, see Fehrs v. Commissioner, 65 T.C. 346, 348               

               2All Rule references are to the Tax Court Rules of Practice            
          and Procedure.                                                              

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Last modified: May 25, 2011