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the loss on the Schedule K-1 to offset their other income.10
The parties agree that the law of the Commonwealth of
Virginia controls with regard to the validity of the trusts
described herein.
Discussion
According to respondent, petitioner failed to show that Paul
Jablonski was petitioner's duly appointed trustee or that he
otherwise had the capacity to unilaterally commence this action
on petitioner’s behalf. Respondent asserts that, as a result, no
valid petition has been filed and we must dismiss the petition
for lack of jurisdiction. We agree.
It is well settled that the taxpayer has the burden of
proving the Court’s 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); Natl. Comm. To Secure
Justice v. Commissioner, 27 T.C. 837, 838-839 (1957). Moreover,
unless the petition is filed by the taxpayer, or by someone
lawfully authorized to act on the taxpayer's behalf, we are
without jurisdiction. See Fehrs v. Commissioner, supra at 348.
10 The record does not include the Schedule K-1 for 1995 or
the Jablonskis’ return for that year.
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