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be determined in accordance with the law of the jurisdiction from
which such person’s authority is derived.”
Robert Hogue contends that he was appointed trustee for Home
Health in accordance with the trust instrument. However, Robert
Hogue has failed to provide the Court with the documentary
evidence necessary to support his contention that he is vested
with authority to institute this action on behalf of Home Health
under the law of any relevant jurisdiction.
We note that Robert Hogue is no stranger to this Court and
was recently involved in a strikingly similar matter before this
Court,9 Residential Mgmt. Servs. Trust v. Commissioner, T.C.
Memo. 2003-56, wherein Robert Hogue also claimed that he was
validly appointed as successor trustee by the resigning trustee,
Douglas J. Carpa. In Residential Mgmt. Servs. Trust, Robert
Hogue submitted a purported trust instrument as proof of his
appointment that mirrors the trust instrument submitted in this
case except for the name of the trust. The evidence in that case
showed that the purported trust instrument was not recorded in
its entirety and that Robert Hogue admitted that he personally
9 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 that they were not
filed by a proper party. See Residential Mgmt. Servs. Trust v.
Commissioner, T.C. Memo. 2003-56; Rancho Residential Servs. Trust
v. Commissioner, T.C. Memo. 2003-57; Sunshine Residential Trust
v. Commissioner, T.C. Memo. 2003-59 (and cases cited therein at
n.16).
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