Renaissance Enterprises Trust - Page 6




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          berate us.”  Petitioners submitted only the minutes as evidence.3           
               Without the trust documents and/or other evidence, we are              
          not persuaded that Mr. Wilde has the required capacity to file a            
          petition on behalf of petitioners in this Court.  Petitioners               
          have failed to establish that the minutes submitted are what they           
          purport to be (i.e., the resignation of Stein & Stein as trustee            
          and the appointment of Mr. Wilde as successor trustee).  We have            
          no way to determine whether:  (1) Stein & Stein was the original            
          trustee or was, at any time, a trustee; (2) Stein & Stein had the           
          legal authority to name Mr. Wilde the successor trustee; and (3)            
          the requirements of the trust for appointing a successor trustee            
          were followed in appointing Mr. Wilde.                                      
               In view of the evidentiary shortcomings in the record, we              
          cannot conclude that Mr. Wilde has the requisite capacity to file           
          a petition on behalf of petitioners.4  We therefore shall grant             


               3  At the hearing, petitioners attempted to introduce two              
          incomplete documents regarding the trust which were not accepted            
          into evidence.                                                              
               4  We note that Mr. Wilde is no stranger to this Court.                
          Recently, he filed petitions in Scenic Wonders Gallery, LLC v.              
          Commissioner, T.C. Memo. 2000-64, and Photo Art Mktg. Trust v.              
          Commissioner, T.C. Memo. 2000-65.  In those cases, we granted the           
          Commissioner’s motions to dismiss for lack of jurisdiction on the           
          ground that Mr. Wilde lacked the requisite capacity to file                 
          petitions on behalf of the taxpayers.                                       
               Additionally, Jimmy C. Chisum, who is listed as cotrustee in           
          the minutes submitted by petitioners in the instant case, has               
          filed petitions in at least three similar cases where motions to            
          dismiss for lack of jurisdiction were granted on similar grounds.           
          See Banana Moon Trust v. Commissioner, T.C. Memo. 2000-73                   
                                                             (continued...)           





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