Caralan Trust, et al. - Page 6




                                        - 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.                                         





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