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see Ohio R. Civ. P. 17(A).11
In the case at docket No. 9702-00, Criss Trust has the
burden of proving that this Court has jurisdiction, see Fehrs v.
Commissioner, 65 T.C. 346, 348 (1975); Natl. Comm. to Secure
Justice in the Rosenberg Case 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. Commis-
sioner, 15 B.T.A. 645, 651 (1929). In order to meet that burden,
Criss Trust must provide evidence establishing who has the
authority to act on its behalf in the proceeding at docket No.
9702-00. See Natl. Comm. to Secure Justice in the Rosenberg Case
v. Commissioner, supra at 839-840; Coca-Cola Bottling Co. v.
Commissioner, 22 B.T.A. 686, 700 (1931).
On the instant record, we find that Criss Trust has failed
to establish who has the authority to act on its behalf in the
11Ohio R. Civ. P. 17(A) provides in pertinent part:
RULE 17. Parties plaintiff and defendant; capacity
(A) Real party in interest. Every action shall be
prosecuted in the name of the real party in interest.
An executor, administrator, guardian, bailee, trustee
of an express trust, a party with whom or in whose name
a contract has been made for the benefit of another, or
a party authorized by statute may sue in his name as
such representative without joining with him the party
for whose benefit the action is brought. * * * [Empha-
sis added.]
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