Universal Trust 06-15-90 - Page 15

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                              According to respondent, Mr. Chisum has not shown that, when                                                                                 
                    he signed the petition, he was petitioner’s trustee or otherwise                                                                                       
                    had capacity to commence litigation on behalf of petitioner.                                                                                           
                    Respondent asserts that as a result no valid petition has been                                                                                         
                    filed and we must dismiss the case at hand for lack of                                                                                                 
                              Mr. Chisum counters that he was petitioner’s trustee when he                                                                                 
                    signed the petition and that as trustee he had authority to act                                                                                        
                    for petitioner under State law.  Accordingly, Mr. Chisum claims                                                                                        
                    that a valid petition was filed in the case at hand.                                                                                                   
                              We agree with respondent.                                                                                                                    
                              We first note that petitioner has the burden of proving we                                                                                   
                    have jurisdiction by establishing affirmatively all facts giving                                                                                       
                    rise to our jurisdiction.  See Patz Trust 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, 838-839 (1957); Consolidated Cos.,                                                                                          
                    Inc. v. Commissioner, 15 B.T.A. 645, 651-652 (1929).  Of course,                                                                                       
                    a timely filed petition is a prerequisite to our jurisdiction.                                                                                         
                    See Rule 13(c); Pyo v. Commissioner, supra at 632; Mollet v.                                                                                           
                    Commissioner, supra at 623; Keeton v. Commissioner, supra at 379.                                                                                      
                    Furthermore, it is well settled that unless the petition is filed                                                                                      
                    by the taxpayer, or by someone lawfully authorized to act on the                                                                                       

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