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as trustee and by Russell W. Buchanan (Mr. Buchanan) as trustee.
Attached to the Form 2848 filed by petitioner were two Forms 56,
Notice Concerning Fiduciary Relationship, and two documents
entitled “ACCEPTANCE OF THE TRUST BY THE TRUSTEE”. One of those
Forms 56 identified Russell W. Buchanan as the fiduciary for
petitioner and was signed by him as trustee. The other Form 56
identified James R. Slagle as the fiduciary for petitioner and
was signed by him as trustee.
One of the two documents entitled “ACCEPTANCE OF THE TRUST
BY THE TRUSTEE” that were attached to the Form 2848 filed by
petitioner with respect to its taxable years 1994, 1995, and 1996
stated in pertinent part:
I/We, DENNIS H. LAWRENCE & MELISSA R. LAWRENCE, the
Grantor(s) of LEGAL-EASE, A TRUST, do hereby select and
appoint JAMES R. SLAGLE * * * as the trustee on the
1ST day of JANUARY , 19 94 .
* * * * * * *
I, JAMES R. SLAGLE, * * * do hereby accept the
position as a trustee of LEGAL-EASE, A TRUST, * * *
The foregoing document contains signatures that purport to be the
signatures of Dennis H. Lawrence, Melissa R. Lawrence, and James
R. Slagle.
The other document entitled “ACCEPTANCE OF THE TRUST BY THE
TRUSTEE” stated in pertinent part:
I, James R. Slagle , the Trustee of LEGAL-EASE, A
TRUST, do hereby select and appoint:
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