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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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Last modified: May 25, 2011