Photo Art Marketing Trust, Jimmy C. Chisum, Trustee - Page 12




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               nally the real party of the trustee and I’m still the                  
               original -- the real party.                                            
                                     Discussion                                       
               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               
          (1975); National Comm. to Secure Justice in the Rosenberg Case v.           

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





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