- 6 -
(purported minutes), and a provision of the Revised Statutes of
Nova Scotia, Canada.6
The trust instrument is identical to the altered trust
instrument submitted to the Court by Robert Hogue in Residential
Mgmt. Servs. Trust v. Commissioner, T.C. Memo. 2003-56, including
the execution of the trust instrument before a notary public on
May 24, 1994, except for the name of the trust and the
recordation information stamped on the unnumbered cover page.
The recordation information stamped on the unnumbered cover page
of the trust instrument states as follows:7
OFFICIAL RECORDS OF
MARICOPA COUNTY [AZ] RECORDER
HELEN PURCELL
94-0416998 05/25/94 10:25
LILIAN 3 of 3
In fact, the recordation information on the trust instrument is
in numerical order with the recordation information on the
altered trust instrument submitted to the Court in Residential
Mgmt. Servs. Trust, which states:
6 Specifically, Robert Hogue attached Nova Scotia’s
“Trustee Act, Chapter 479 of the Revised Statutes, 1989 amended
1992, c. 8, s. 37; 1994-95, c. 19", which has no relevance to the
present case. See Residential Mgmt. Servs. Trust v.
Commissioner, T.C. Memo. 2001-297.
7 We note that the record reflects that only the unnumbered
cover page of the trust instrument was purportedly recorded with
the Maricopa County Recorder in Arizona.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011