- 17 -
976 F.2d 279, 284 (6th Cir. 1992); Saxton v. Seiberling, 48 Ohio
St. 554, 29 N.E. 179 (1891); see Ohio R. Civ. P. 17(A).11
In the cases at docket Nos. 9999-00 and 10000-00, Herbst
Management Trust and Herbst Charitable Trust, respectively, have
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,
Herbst Management Trust in the case at docket No. 9999-00 and
Herbst Charitable Trust in the case at docket No. 10000-00 must
provide evidence establishing who has the authority to act on its
behalf in each such proceeding. See Natl. Comm. to Secure
Justice in the Rosenberg Case v. Commissioner, supra at 839-840;
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.]
Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 NextLast modified: May 25, 2011