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of facts with attached exhibits, which was received by the Court
and filed as evidence in respect of the jurisdictional issue
presented by respondent’s motion to dismiss. At the conclusion
of the hearing, the Court directed the parties to file memorandum
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
(continued...)
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Last modified: May 25, 2011