Sunshine Residential Trust, Robert Hogue, Trustee - Page 8




                                        - 8 -                                         
          Residential because he was appointed successor trustee by Douglas           
          Carpa, the purported resigning “trustee”, on July 15, 1997.                 
          Discussion                                                                  
               According to respondent, Sunshine Residential 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 established that the taxpayer has the burden of             
          affirmatively establishing all facts giving rise to the Court’s             
          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).  Furthermore, unless the petition is filed             
          by the taxpayer, or by someone lawfully authorized to act on the            
          taxpayer’s behalf, we are without jurisdiction.  See Fehrs v.               
          Commissioner, supra at 348.                                                 
               Rule 60(a) requires that a case be brought “by and in the              
          name of the person against whom the Commissioner determined the             
          deficiency * * * or by and with the full descriptive name of the            
          fiduciary entitled to institute a case on behalf of such person.”           
          See Rule 23(a)(1).  Rule 60(c) states that the capacity of a                
          fiduciary or other representative to litigate in the Court “shall           






Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011