- 11 -
changed the terms of the trust after his purported appointment as
successor trustee. Significantly, the recordation information on
the purported trust instrument in Residential Mgmt. Servs. Trust
and the recordation information in the present case are in
numerical order. Thus, it appears that the trust instrument here
was also not recorded in its entirety. Furthermore, the
purported minutes, including the signatures, submitted in the
present case are identical to the minutes submitted in Sunshine
Residential Trust v. Commissioner, T.C. Memo. 2003-59, Rancho
Residential Servs. Trust v. Commissioner, T.C. Memo. 2003-57, and
Residential Mgmt. Servs. Trust. Because none of the purported
minutes state the organization that they pertain to, it appears
that Robert Hogue simply copied the same purported minutes for
each case and submitted them as the Home Health minutes in the
present case. Thus, the record creates doubt as to the
authenticity of the purported trust instrument in its entirety
and of its related documents. “Paper records, no matter how
seemingly authentic, can be easily made to mask reality.” Comer
Family Equity Pure Trust v. Commissioner, T.C. Memo. 1990-316,
affd. 958 F.2d 136 (6th Cir. 1992). Because he provided only a
copy of a trust instrument without any certification as to its
authenticity other than his own uncorroborated and self-serving
assertions, we have serious doubts that Robert Hogue has
presented the Court with Home Health’s valid and complete trust
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011