Photo Art Marketing Trust, John P. Wilde, Co-Trustee - Page 7




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          (1975); National Comm. to Secure Justice in the Rosenberg Case v.           
          Commissioner, 27 T.C. 837, 839 (1957), by establishing affirma-             
          tively all facts giving rise to our jurisdiction, 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, each petitioner must             
          provide evidence establishing that Mr. Wilde 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. Wilde as co-trustee of each             
          petitioner falls within the exclusive 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. Wilde is authorized to act on its              
          behalf.3                                                                    
               To reflect the foregoing,                                              
                                             An order of dismissal for lack           
                                        of jurisdiction granting respon-              
                                        dent’s motion will be entered.                


               3We 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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