Renaissance Enterprises Trust - Page 5




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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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