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(c) Capacity: * * * The capacity of a fiduciary or
other representative to litigate in the Court shall be
determined in accordance with the law of the
jurisdiction from which such person’s authority is
derived.
C. Mr. Hogue’s Burden
Mr. Hogue has the burden of proving that the Court has
jurisdiction, see Fehrs v. Commissioner, 65 T.C. 346, 348 (1975);
Natl. Comm. to Secure Justice v. Commissioner, 27 T.C. 837, 839
(1957), by establishing affirmatively all facts giving rise to
our jurisdiction, see Wheeler’s Peachtree Pharmacy, Inc. v.
Commissioner, 35 T.C. 177, 180 (1960); Consol. Cos. v.
Commissioner, 15 B.T.A. 645, 651 (1929). In order to meet that
burden, Mr. Hogue must provide evidence establishing that he has
authority to act on behalf of the trust. See Natl. Comm. to
Secure Justice v. Commissioner, supra at 839-840; Coca-Cola
Bottling Co. v. Commissioner, 22 B.T.A. 686, 700 (1931).
D. Discussion
1. Introduction
As evidence that he has authority to act on behalf of the
trust, Mr. Hogue offers the trust declaration together with
documents by which Douglas J. Carpa resigned as trustee and,
purportedly, appointed Mr. Hogue his successor. Mr. Hogue relies
specifically on article fourth of the trust declaration, which,
in pertinent part, states: “This agreement and trust created
hereby shall be administered, managed, governed and regulated in
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