- 7 -
petitioners or heard of Oak Hill. Neither ever managed Oak Hill.
They each signed various papers, including blank or incomplete
pages, at the request of James or Joan Noske. Foshaug often
neither read nor understood the pieces of paper she signed. As
president of Parnell, Inman took no action other than as directed
by James or Joan Noske.3
The minutes for the Oak Hill trustees’ meeting dated
September 14, 1983, signed by Foshaug and Inman, indicate that
the trustees appointed Daniel Strohmeier as manager of Oak Hill,
with authority to oversee the business operations of the trust
and to issue checks to pay general operating expenses.4 If
Strohmeier ever conducted business related to Oak Hill, it was at
the direction and under the control of James or Joan Noske.
Sometime in 1987 or 1988, John B. Ellering became president
of Armageddon and Parnell, and replaced Strohmeier as
3 On June 14, 1985, the U.S. District Court for the District
of Minnesota entered a final judgment of permanent injunction as
to Foshaug, Inman, Armageddon, and Parnell, enjoining them under
secs. 7408 and 7402 from organizing or assisting in the
organization of an abusive tax shelter plan or arrangement
involving business trusts.
4 Another case involving Noske trusts, Scherping v.
Commissioner, T.C. Memo. 1989-678, includes as a finding of fact
that in June 1983 James and Joan Noske took Strohmeier from an
alcoholic treatment center, made him a figurehead president of an
entity to which the taxpayers had transferred their dairy farm
assets, and placed him on the taxpayers’ family farm to live and
work for the last half of 1983, doing farm chores at the
taxpayers’ direction.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011