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Adorno Business.11
G. Hearing on Respondent’s Motion
This matter was called for hearing at the Court’s trial
session in Chicago, Illinois.12 Counsel for respondent appeared
at the hearing and offered argument and evidence in support of
respondent’s motion to dismiss. Specifically, respondent
challenges the validity of all of the documents submitted by Mr.
Adorno and contends that these documents do not demonstrate that
Mr. Adorno has current representative capacity as trustee. Mr.
Adorno appeared pro se, purportedly on behalf of Adorno
Business.13 Offering no evidence to supplement the previously
submitted documents, he asserted that “the minutes elected me as
director” and “I stand by my stipulations and affidavits that are
11 The Court denied Mr. Adorno’s motion by Order dated Nov.
6, 2002.
12 This case was called for hearing with a related case in
which Mr. Adorno also filed a petition purportedly on behalf of a
so-called trust, which case is also being dismissed on the ground
that it was not filed by a proper party. See The Adorno Asset
Mgmt. Trust v. Commissioner, T.C. Memo. 2003-127. Mr. Adorno
himself also has a case pending before the Court assigned docket
No. 9459-02.
13 We note that, at the beginning of the hearing, Mr.
Adorno appeared at counsel table with another individual by the
name of Lorenzo Fiol (Mr. Fiol), whom Mr. Adorno identified as
his accountant. The Court directed Mr. Fiol to sit in the
gallery behind counsel table. However, Mr. Adorno persisted to
disrupt the proceedings by communicating with Mr. Fiol over the
gallery railing whereupon the Court directed Mr. Fiol to sit in
the rear of the courtroom. See The Adorno Mgmt. Trust v.
Commissioner, T.C. Memo. 2003-127, note 13.
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