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In response to the February 15 order, we received “Motion
for Substitution of Parties and Change of Caption, and Motion to
Dismiss for Lack of Jurisdiction” (the motion), along with an
accompanying memorandum. In pertinent part, the motion states:
Petitioners, by and through their counsel, move
the court pursuant to Rule 63 of the Tax Court’s Rules
of Practice and Procedure, to substitute Ivan Oviedo as
trustee of Caralan Trust, Joseph Shirley as trustee of
C.E. Shirley Trust, and Curtis Shirley [as trustee] of
Alexion Trust.
Alternatively, counsel is informed that the
trustees do not wish to pursue this matter further, and
request that the petitions be dismissed for lack of
jurisdiction where the petitions did not state that the
trustees authorized a representative to act on behalf
of the trusts as required by case law. * * *
While we find the motion somewhat confusing, the following
are among the proposed findings of fact in petitioners’ brief:
The petitions do not allege jurisdictional facts that
the petitions were filed by some person authorized to
act in behalf of the Petitioners. * * *
The evidence presented at the trial did not authorize
the filing of petitions on behalf of Caralan, Alexion,
C E Shirley, and Congo Trusts. * * *
In their brief, petitioners make the following statement:
“Petitioners also have not affirmatively established all required
facts giving rise to the jurisdiction of the Tax Court”. In
their brief, petitioners make the following argument concerning
jurisdiction:
Petitioners have the burden of proving that this
Court has jurisdiction by affirmatively established
[sic] all required facts giving rise to the
jurisdiction of the Tax Court.
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Last modified: May 25, 2011