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the matter beyond the minute appointing Mr. Wilde as
trustee and determine whether he is the duly authorized
Trustee. In absence of evidence to the contrary the
appointment of John P. Wilde as a Trustee, in the
minutes * * * is presumptively valid unless some
provision of Arizona Law or a court of competent
jurisdiction under the laws of the State of Arizona
have found that the appointment to be invalid. The
Petitioner need not remind the Court of the
consequences of taking any action over which subject
matter is completely lacking.
On June 5, 2000, we held a hearing on respondent’s motion
wherein Mr. Wilde appeared on behalf of petitioners.
Discussion
This Court is a court of limited jurisdiction. See Freytag
v. Commissioner, 501 U.S. 868, 870 (1991). Jurisdiction is
predicated upon the timely filing of a petition by the proper
party. See secs. 6213 and 6214; Vincent Engg. Co. v.
Commissioner, T.C. Memo. 1993-435.
In accordance with Rule 60, a petition may be filed by and
in the name of the person against whom the Commissioner
determined the deficiency or by and with the full descriptive
name of the fiduciary entitled to institute a case on behalf of
such person. See Rule 60(a)(1). The capacity of a fiduciary to
litigate in this Court shall be determined in accordance with the
law of the jurisdiction from which such person’s authority is
derived. See Rule 60(c).
Petitioners are trusts organized under the laws of Arizona.
Pursuant to Rule 60(c), Arizona law therefore applies in
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