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instrument. See Residential Mgmt. Servs. Trust v. Commissioner,
supra. Thus, we do not accept Robert Hogue’s unverified
testimony that he is the trustee for Home Health.
Even assuming arguendo that the purported trust instrument
is authentic, Robert Hogue has still failed to establish that he
was appointed successor trustee for Home Health in accordance
with paragraph Eighth of the purported trust instrument. That
paragraph provides, in pertinent part, that “A Successor-Trustee
may be appointed by the current Trustee or Trustees, a court of
competent jurisdiction, or by consensus with the and [sic]
Beneficiaries if the First Trustee resigns with 30 days
notice”.10 The record does not contain any evidence that the
resigning trustee provided 30 days’ notice. At best, there is a
purported appointment document dated July 15, 1997, and a
questionable purported resignation letter wherein Douglas J.
Carpa purportedly provides notice of his resignation. However,
the purported resignation letter is undated. The evidence
suggests that the resignation letter was created on or about July
15, 1997. The fact of the matter, however, is that Robert Hogue
purportedly in his capacity as “trustee” signed the resignation
letter accepting notice of Douglas J. Carpa’s resignation.
Similar to the case in Residential Mgmt. Servs. Trust v.
10 We need not and do not address whether Douglas J. Carpa
has such valid authority under the law of any relevant
jurisdiction.
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