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Russell W. Buchanan
Name of New Trustee
* * * * * * *
as a trustee of LEGAL-EASE, A TRUST, on the 1st day
of February , 19 94 .
* * * * * * *
I, Russell W. Buchanan , * * * 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 James R. Slagle and Russell W. Buchanan.
The notice of deficiency issued to petitioner was addressed
as follows:
Legal-Ease, 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.
9. Arizona law provides that the trustee has the
capacity to institute court proceedings on behalf of
the trust. Ariz. Rev. Stat. Ann. � 14-7233 C. 25.
* * * * * * *
13. To date, petitioner has not provided respon-
dent with any trust document or any other sort of
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Last modified: May 25, 2011