Bella Vista Chiropractic Trust, Robert Hogue, Trustee - Page 9




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          identifies a “Carol Ruthenberg” as “creator” and Robert Hogue as            
          trustee.  Significantly, Bella Vista 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.                                                           
               In the absence of any persuasive basis for concluding that             
          Robert Hogue was duly appointed as the trustee of Bella Vista, we           
          shall dismiss this case for lack of jurisdiction consistent with            
          respondent’s motion, as supplemented.5                                      


               5  Robert Hogue has filed numerous petitions with the Court            
          on behalf of various so-called trusts.  As is the case here,                
          those petitions were dismissed on the ground they were not filed            
          by a proper party.  See Remedios Chiropractic Clinic Trust,                 
          Robert Hogue, Legal Tr., docket No. 11070-01; JREP Trust, Robert            
          Hogue, Tr. v. Commissioner, docket No. 9795-01L; PERJ Trust,                
          Robert Hogue, Tr. v. Commissioner, docket No. 9794-01L; R&R                 
          Trust, Robert Hogue, Tr. v. Commissioner, docket No. 7379-01S;              
          Family Chiropractic Trust, Robert Hogue, Tr. v. Commissioner,               
          docket No. 7378-01; PERJ Trust, Robert Hogue, Tr. v.                        
          Commissioner, docket No. 6727-01; JREP Trust, Robert Hogue, Tr.             
          v. Commissioner, docket No. 6726-01; MARFRAN Trust, Robert Hogue,           
          Legal Tr. v. Commissioner, docket No. 12427-00S; Remedios                   
          Chiropractic Clinic Trust, Robert Hogue, Legal Tr. v.                       
          Commissioner, docket No. 12426-00; BLR-SLR Trust, Robert Hogue,             
          Legal Tr. v. Commissioner, docket No. 12425-00S; Rancho                     
          Residential Facility Trust, Robert Hogue, Tr. v. Commissioner,              
          docket No. 9120-00; Residential Mgmt. Servs. Trust, Robert Hogue,           
          Tr. v. Commissioner, docket No. 9119-00; Home Health Servs.                 
          Trust, Robert Hogue, Tr. v. Commissioner, docket No. 9118-00;               
          Sunshine Trust, Robert Hogue, Tr. v. Commissioner, docket No.               
          9117-00; Residential Mgmt. Servs. Trust, Robert Hogue, Tr. v.               
                                                             (continued...)           





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