Legal Ease, A Trust - Page 5

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               documentary evidence regarding who was the first ap-                     
               pointed trustee of the petitioner trust.  Without the                    
               trust document, it is impossible to determine whether                    
               subsequent appointments of successor trustees are legal                  
               and/or valid.                                                            
                    14.  There is absolutely no evidence from which                     
               the Court can adduce that the documents referred to                      
               * * * above [the two Forms 56 and the two documents                      
               entitled “ACCEPTANCE OF THE TRUST BY THE TRUSTEE” that                   
               were attached to the Form 2848 filed by petitioner],                     
               create a legal assignment to either James R. Slagle                      
               and/or Russell Buchanan as trustees.  These documents                    
               appear to be self-serving and created solely in re-                      
               sponse to respondent’s audit examination.                                
                    15.  Petitioner has provided no evidence that said                  
               assignments are valid or authorized under the terms of                   
               the trust indenture (assuming one exists).                               
                    16.  * * * petitioner has failed to demonstrate                     
               that either James R. Slagle or Russell Buchanan were                     
               [sic] legally appointed as trustees and therefore, [is]                  
               authorized to act on behalf of the petitioner trust and                  
               bring the instant case before this Court.  See T.C.                      
               Rule 60(c).                                                              
               Petitioner filed a notice of objection to respondent’s                   
          motion in which it asks the Court to deny that motion.  That                  
          notice of objection asserts in pertinent part:                                
                    1.  On October 7, 1998, respondent sent a Notice                    
               of Deficiency to petitioner.  In that Notice of Defi-                    
               ciency, respondent identified James R. Slagle & Russell                  
               W. Buchanan as the Trustees for petitioner, Legal-Ease,                  
               A Trust.                                                                 
                    2.  Petitioner has filed the appropriate Form 56                    
               in which James R. Slagle and Russell W. Buchanan have                    
               identified themselves as trustees of the said trust and                  
               attached as supporting documentation the Acceptance of                   
               the Trust by the Trustee.  These documents show that                     
               each was appointed as a trustee of Legal-Ease, A Trust,                  
               and that each signed acknowledging their acceptance of                   
               said appointment.                                                        

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