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applies in determining the capacity of a fiduciary to petition
this Court. Under Arizona law, a trustee has the capacity to
institute court proceedings on behalf of a trust and is thus the
proper party to file a petition on behalf of a trust in this
Court. See Ariz. Rev. Stat. Ann. sec. 14-7233.C.25 (West 1995).
Petitioner bears the burden of proving that this Court has
jurisdiction by establishing affirmatively all facts giving rise
to our jurisdiction. See Patz v. Commissioner, 69 T.C. 497, 503
(1977); Fehrs v. Commissioner, 65 T.C. 346, 348 (1975); Wheeler’s
Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C. 177, 180
(1960); National Comm. to Secure Justice v. Commissioner, 27 T.C.
837, 839 (1957); Consolidated Cos. v. Commissioner, 15 B.T.A.
645, 651 (1929). In order to meet that burden, petitioner must
provide evidence establishing that Mr. Wilde has authority to act
on its behalf. See National Comm. to Secure Justice v.
Commissioner, supra at 839-840; Coca-Cola Bottling Co. v.
Commissioner, 22 B.T.A. 686, 700 (1931).
Petitioner submitted the minutes as evidence. The minutes
purport to be the minutes of Morgan, Kramer. Within the minutes,
however, there is a reference to “Stern & Stein” which implies
that the minutes are documenting the withdrawal of Stern & Stein
as trustee and not the withdrawal of Morgan, Kramer as trustee.
We note that Mr. Wilde was recently involved in another matter
before this Court, Renaissance Enters. Trust v. Commissioner,
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Last modified: May 25, 2011