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briefs in support of their respective positions. Although
respondent complied with this order, counsel for petitioner filed
with the Court a notice stating that petitioner could not afford
the expense of preparing and filing a brief.
Factual Background
Paul Jablonski and his brother David Jablonski were
shareholders of D.J. Enterprises, Inc., a company that operated a
residential/commercial security business known as Burtel and
American Home Security. In 1994, Paul and David Jablonski
purchased a number of “trust packages” from a company known as
Cypress Management in Orem, Utah.
The record includes a purported trust instrument for a
“business trust organization” identified as S&T Management Trust.
This document, which identifies D.J. Enterprises, Inc., as
“settlor/exchanger” and Cypress Management as “trustee”, is dated
April 19, 1994, and includes a signature page that was signed by
David Jablonski as president of D.J. Enterprises, Inc., and by an
individual identified as Zola Sheehan for Cypress Management.4
4 The purported trust instrument also states that its
“creator/drafter” is Zola Sheehan as “Trustee In Independent
Contractor status with Cypress Management”.
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Last modified: May 25, 2011