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and a Michael Welch and a Carol Ruthenberg as trustees. The
second document, dated January 13, 1997, identifies a Carol
Ruthenberg as “creator” and Robert Hogue as trustee.
Significantly, Acme made no attempt to explain the patent
discrepancies in the two purported trust documents-–particularly
the change in identity of the trust “creator” and the change in
identity of the trustees. We note further that although the 1994
version of the trust instrument required a minimum of two
trustees, the 1997 version required only one trustee.
As if the foregoing were not sufficiently confusing, yet
another purported settlor of Acme, a Robin Morgan, is identified
in “First Minutes” received by respondent from Robert Hogue.
Other “Minutes”, described supra G. of the Background section of
this opinion, muddle the matter further.
In the absence of any persuasive basis for concluding that
Robert Hogue was duly appointed as the trustee of Acme, we shall
dismiss this case for lack of jurisdiction consistent with
respondent’s motion, as supplemented. See Bella Vista
Chiropractic Trust v. Commissioner, T.C. Memo. 2003-8.
All of the arguments and contentions that have not been
analyzed herein have been considered, but they do not require any
further discussion.
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