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determining the capacity of Mr. Wilde 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).
Petitioners bear 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, petitioners must
provide evidence establishing that Mr. Wilde has authority to act
on their 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).
Petitioners refuse to provide the trust documents to
respondent and to the Court. At the hearing, when asked why he
had not produced the documents, Mr. Wilde remarked: “Why should
we offer [respondent] the benefit of our volunteering [the trust
documents] when respondent and respondent’s counsel repeatedly
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