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minutes are documenting the withdrawal of Stern & Stein as
trustee and not the withdrawal of Morgan, Kramer as trustee. We
note that Mr. Wilde was recently involved in another matter
before this Court, Renaissance Enters. Trust v. Commissioner,
T.C. Memo. 2000-226, wherein Mr. Wilde claimed that he was
appointed trustee by the resigning trustee, Stern & Stein. In
Renaissance, Mr. Wilde submitted minutes from Stern & Stein as
proof of his appointment which mirror the minutes submitted in
this case except for the title on the top of the document. It
appears that Mr. Wilde simply copied the minutes submitted in
Renaissance and submitted them as Morgan, Kramer’s minutes in the
present case. We are not persuaded of the authenticity of the
minutes.
Petitioners have failed to establish that the minutes
submitted are in fact the minutes of Morgan, Kramer, that they
document Morgan, Kramer’s resignation as trustee and that they
show that Mr. Wilde was subsequently appointed trustee. We have
no way to determine whether: (1) Morgan, Kramer was the original
trustee or was, at any time, a trustee; (2) Morgan, Kramer 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. Without the trust
documents and/or other reliable evidence, we are not satisfied
that Mr. Wilde has the required capacity to file a petition on
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Last modified: May 25, 2011