- 8 - Among the partially completed bank documents is a “trustee certification” for Acme Equipment Trust. This document identifies the settlor of the trust as a Robin Morgan and the trustee as Robert Hogue. H. Hearings on Respondent’s Motion This matter was called for hearing at the Court’s motions sessions held in Washington, D.C., on September 25 and October 23, 2002. Counsel for respondent appeared at the hearings and offered argument and evidence in support of respondent’s motion to dismiss, as supplemented. There was no appearance by or on behalf of Acme at either hearing, nor did Acme file any written statement pursuant to Rule 50(c). Discussion According to respondent, Acme failed to show that Robert Hogue is its duly appointed trustee. Respondent asserts that as a result, no valid petition has been filed and the Court must dismiss this case for lack of jurisdiction. We agree. It is well settled that the taxpayer has the burden of proving the Court’s jurisdiction by affirmatively establishing all facts giving rise to our jurisdiction. See Patz Trust v. Commissioner, 69 T.C. 497, 503 (1977); Fehrs v. Commissioner, 65 T.C. 346, 348 (1975); Wheeler’s Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C. 177, 180 (1960); Natl. Comm. To Secure Justice v. Commissioner, 27 T.C. 837, 838-839 (1957).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011