- 6 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011