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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).
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