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purportedly signed on behalf of Hamilton Florida by Mr. L.R.
Mayer, who did not appear at trial to authenticate them.10
Mr. Chisum also claims that, at some time in 1997, Hamilton
Arizona in turn resigned as petitioner’s trustee and was replaced
by Mr. Chisum personally as successor trustee. Mr. Chisum
further claims that the documents effecting this resignation and
replacement were lost while respondent was copying them.
10 Respondent (but not petitioner) subpoenaed Mr. Mayer to
appear as a witness and to bring any documents in his possession
relating to the creation or administration of petitioner.
Shortly before the hearing, however, Mr. Mayer filed a motion to
quash the subpoena on health-related grounds. Mr. Mayer’s motion
was supported by medical reports that appeared credible. In
addition, Mr. Mayer informed the Court that he had no documents
within the scope of the subpoena and that, if he were compelled
to appear, he would invoke his privilege against self-
incrimination and refuse to testify.
In February 1998, Mr. Mayer was convicted of conspiracy to
defraud the United States, see 18 U.S.C. sec. 371, by impeding
and defeating the ascertainment and collection of income taxes.
The indictment alleged that Mr. Mayer was a promoter of “domestic
contractual trusts” also known as “Business Trust Organizations”;
it also alleged that as one of the overt acts in furtherance of
the conspiracy Mr. Mayer counseled taxpayers to use the address
“P.O. Box 577, Guelph, Ontario, Canada N1H 6K9" as the mailing
address for the purported sole beneficiary of the contractual
trusts. Mr. Mayer’s conviction was affirmed on appeal (without
published opinion). See United States v. Mayer, 198 F.3d 261
(11th Cir. 1999).
In the case at hand, the original indenture stated that
petitioner was a “COMMON LAW BUSINESS TRUST ORGANIZATION, also
known as a CONTRACTUAL COMPANY”. In addition, the Form 1041
filed for petitioner for 1993 used the same foreign address for
petitioner’s claimed beneficiary as the address referred to in
Mr. Mayer’s indictment.
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