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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); see Ohio R. Civ.
P. 17(A).11
In the cases at docket Nos. 10764-00 and 10767-00, Richards
Management Trust and Richards 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,
Richards Management Trust in the case at docket No. 10764-00 and
Richards Charitable Trust in the case at docket No. 10767-00 must
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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