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of JREP Trust.2 PERJ Trust was the sole beneficiary of CSM
Trust. During 1997 and 1998, PERJ Trust was the sole beneficiary
of JREP Trust. The address of each of the trusts was the same as
the address of petitioners’ principal residence.
On January 1, 1992, petitioners transferred a parking lot
sweeping business to CSM Trust. Before this transfer, Mr.
Nichols had operated the business as a sole proprietorship under
the name “Clean Sweep Maintenance”. Petitioners then transferred
their principal residence to PERJ Trust.
Petitioners transferred the equipment of the sweeping
business to JREP Trust. JREP Trust leased the equipment of the
sweeping business to CSM Trust.
On October 13, 1995, petitioners signed and notarized a
“Certification of Revocable Living Trust and Loan Agreement”. In
the certification, petitioners stated that they are the trustors
2 It is not clear from the record who were the trustees of
any of the trusts during the relevant years. James A. Nichols,
petitioners’ son, filed 1997 and 1998 Federal income tax returns
for all three trusts in his capacity as trustee. In the case at
hand, Robert Hogue (Mr. Hogue) cosigned with petitioners the
stipulation of facts as a trustee of JREP and PERJ Trusts. In
addition, Mr. Hogue filed petitions with the Court on behalf of
these trusts. See CSM Trust v. Commissioner, docket No. 9796-
01L; JREP Trust v. Commissioner, docket No. 9795-01L; PERJ Trust
v. Commissioner, docket No. 9794-01L; PERJ Trust v. Commissioner,
docket No. 6727-01; JREP Trust v. Commissioner, docket No. 6726-
01. Because of Mr. Hogue’s failure to establish his capacity as
a trustee, the Court dismissed those cases on the ground that
they were not filed by a proper party.
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Last modified: May 25, 2011