Legal Ease, A Trust - Page 8

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          839-840; Coca-Cola Bottling Co. v. Commissioner, 22 B.T.A. 686,               
          700 (1931).                                                                   
               We are not persuaded by the various documents that are part              
          of the record, including the documents entitled “ACCEPTANCE OF                
          THE TRUST BY THE TRUSTEE”, that Mr. Slagle and Mr. Buchanan are               
          the duly appointed and authorized trustees of petitioner.  In                 
          this connection, it is significant that petitioner has not made               
          part of the record the complete trust documents for petitioner                
          (assuming such documents exist).3  Without such documents, we are             
          unable to determine whether the appointment of one or more                    
          trustees is valid.  On the record before us, we find that                     
          petitioner has failed to establish that either Mr. Slagle or Mr.              
          Buchanan is authorized to act on its behalf.4                                 
               To reflect the foregoing,                                                
                                              An order of dismissal for lack            
                                         of jurisdiction granting respon-               
                                         dent’s motion will be entered.                 

               3Nor has petitioner introduced into the record any other                 
          documentary evidence establishing who the first appointed trustee             
          of petitioner was.                                                            
               4We have considered all of the contentions and arguments of              
          petitioner that are not discussed herein, and we find them to be              
          without merit and/or irrelevant.                                              

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