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The other document entitled “ACCEPTANCE OF THE TRUST BY THE
TRUSTEE” stated in pertinent part:
I, James R. Slagle , the Trustee of BULL HOLDINGS, A
TRUST, do hereby select and appoint:
Russell W. Buchanan
Name of New Trustee
* * * * * * *
as a trustee of BULL HOLDINGS A TRUST, on the 1st day
of February , 19 94 .
* * * * * * *
I, Russell W. Buchanan , * * * do hereby accept the
position as a trustee of BULL HOLDINGS, A TRUST * * *.
The foregoing document contains signatures that purport to be the
signatures of James R. Slagle and Russell W. Buchanan.
The notice of deficiency issued to petitioner was addressed
as follows:
Bull Holdings, A Trust
James R. Slagle, Trustee
2256 E. Jaeger St.
Mesa, Arizona 85213-2933
Petitioner filed a petition in this Court which was signed
on its behalf by Mr. Slagle as “Trustee” and by Mr. Buchanan as
“Trustee”.
Respondent’s motion contends in pertinent part:
8. * * * Upon information and belief, the peti-
tioner trust is an Arizona trust, and the law in Ari-
zona, therefore, controls who has the capacity to bring
the instant suit.
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Last modified: May 25, 2011