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Sometime in 1987 or 1988, John B. Ellering became president
of Armageddon and Parnell, and replaced Strohmeier as
manager of Hillside Farm.5
Petitioners had no official titles or offices in Hillside
Farm, Armageddon, or Parnell. Initially, petitioners received
all 100 trust shares in Hillside Farm. On December 29, 1983,
petitioners surrendered their original 100 shares in Hillside
Farm, each receiving 20 new shares. The remaining 60 shares
purportedly were transferred to BBCA, Inc. (BBCA), an
organization purporting to be a church.6 The president of BBCA
was Joan Noske.
Several years before the creation of Hillside Farm,
petitioner had curtailed his work on the farm because of health
5 In Sept. 1995, Ellering was convicted by a jury in the
U.S. District Court for the District of Minnesota of conspiracy
to defraud the United States by impeding the Internal Revenue
Service. His conviction was based on his participation with
James and Joan Noske and Imelda Spaeth in a scheme to assist
clients of the Noskes, who sought to reduce or avoid Federal
income taxes, form business trusts that named Armageddon and
Parnell as trustees.
After Ellering’s criminal conviction, petitioners’ cousin
Gerard became president of Armageddon and Parnell, and
petitioners’ son Dale became managing director of Hillside Farm.
6 The minutes of a special meeting of the Hillside Farm
trustees, dated Dec. 29, 1983, and signed by Inman and Foshaug,
recite that these transfers were made upon application of the
petitioners and were unanimously approved by the trustees.
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Last modified: May 25, 2011