Mildred I. Criss, et al. - Page 14




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               Actions:  A case shall be brought by and in the name of                
               the person against whom the Commissioner determined the                
               deficiency (in the case of a notice of deficiency)                     
               * * * or by and with the full descriptive name of the                  
               fiduciary entitled to institute a case on behalf of                    
               such person.  See Rule 23(a)(1).  A case timely brought                
               shall not be dismissed on the ground that it is not                    
               properly brought on behalf of a party until a reason-                  
               able time has been allowed after objection for ratifi-                 
               cation by such party of the bringing of the case; and                  
               such ratification shall have the same effect as if the                 
               case had been properly brought by such party. * * *                    
                  *       *       *       *       *       *       *                   
                    (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 juris-                 
               diction from which such person’s authority is derived.                 
               The record does not establish where Criss Trust was orga-              
          nized.  The petition in the case at docket No. 9702-00 listed an            
          address for Criss Trust in Massillon, Ohio,10 which is also the             
          service address used by the Court in that case.  Assuming                   
          arguendo that Criss Trust were a trust organized under the laws             
          of the State of Ohio, the administration of which is subject to             
          the laws of that State, under Ohio law, see Rule 60(c), a trustee           
          generally is the proper party authorized to act on behalf of a              
          trust.  Firestone v. Galbreath, 976 F.2d 279, 284 (6th Cir.                 
          1992); Saxton v. Seiberling, 48 Ohio St. 554, 29 N.E. 179 (1891);           





               10The Ohio address listed in the petition in the case at               
          docket No. 9702-00 is the same address listed by petitioners in             
          the respective cases at docket Nos. 9700-00 and 9701-00.                    





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