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Residential Management, nor Robert Hogue’s or any trustee’s
alleged authority to alter the 1994 trust instrument.
Also attached to the objection are an Account Summary, dated
November 27, 1996, from the California State Employment
Development Department identifying a James G. Gaynor11 as the
“trustee” of Residential Management, and a provision of the
Revised Statutes of Nova Scotia, Canada.12
E. Respondent’s Response
At the Court’s direction, respondent filed a response to the
foregoing objection challenging the authenticity of the altered
trust instrument. Respondent further contends that the objection
is nearly identical to a previous objection filed by Robert Hogue
in Residential Mgmt. Servs. Trust v. Commissioner, docket No.
9119-00, which was dismissed for lack of jurisdiction.
Respondent attached to his response, inter alia, an undated
document, which had been furnished to him by Robert Hogue,
11 James G. Gaynor is not otherwise identified or mentioned
in the record.
12 Specifically, Robert Hogue attached Nova Scotia’s
“Trustee Act, Chapter 479 of the Revised Statutes, 1989 amended
1992, c. 8, s. 37; 1994-95, c. 19", which has no relevance to the
present case. See Residential Mgmt. Servs. Trust v.
Commissioner, T.C. Memo. 2001-297.
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