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However, the purported minutes do not state the organization that
the minutes pertain to, nor do the purported minutes document
Douglas J. Carpa’s alleged notice of resignation, nor Robert
Hogue’s alleged appointment as the successor trustee for Home
Health, nor Robert Hogue’s or any trustee’s alleged authority to
amend the trust instrument.
E. Respondent’s Response
At the Court’s direction, respondent filed a response to the
foregoing objection challenging the authenticity of the purported
trust instrument. Respondent further contends that the objection
is identical to a previous objection filed by Robert Hogue in
Home Health Servs. Trust v. Commissioner, docket No. 9118-00,
which was dismissed for lack of jurisdiction.
F. Hearing on Respondent’s Motion
This matter was called for hearing at the Court’s trial
session in San Francisco, California. Counsel for respondent
appeared at the hearing and offered argument and evidence in
support of respondent’s motion to dismiss.
Robert Hogue appeared pro se, purportedly on behalf of Home
Health. The only evidence he offered was his naked assertion
that he is entitled to appear on behalf of Home Health because he
was appointed trustee on July 15, 1997.
G. Post-Hearing Memorandum Briefs
A memorandum brief, which was signed by Robert Hogue, does
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