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successor trustee for Rancho Residential must fail. See Bella
Vista Chiropractic Trust v. Commissioner, T.C. Memo. 2003-8.
In the absence of any persuasive basis for concluding that
Robert Hogue was duly appointed trustee for Rancho Residential,
we shall dismiss this case for lack of jurisdiction consistent
with respondent’s motion.8
All of the arguments and contentions that have not been
analyzed herein have been considered but do not require any
further discussion.
In order to give effect to the foregoing,
An order of dismissal for
lack of jurisdiction will be
entered.
8 Robert Hogue is no stranger to this Court and 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 (and cases cited therein at n.16); Home Health Servs. Trust v.
Commissioner, T.C. Memo. 2003-58; Sunshine Residential Trust v.
Commissioner, T.C. Memo. 2003-59.
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