Residential Management Services Trust, Robert Hogue, Trustee - Page 17




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                    RESPONDENT: You however in presenting this                           
               opposition to the Court, made no representation                           
               anywhere in this document, that the trust instrument                      
               that you presented, was altered from the, at least,                       
               earlier version.  You did not draw the Court’s                            
               attention to the fact that you had altered the                            
               document.                                                                 
                    ROBERT HOGUE: Is there any law that says I had to?                   
               Did the Court demand me to?                                               
                    RESPONDENT: Can you answer the question?                             
                    ROBERT HOGUE: No, I did not.                                         
               Robert Hogue thus claims that as the trustee for Residential              
          Management, he was authorized to alter the 1994 trust instrument,              
          and that in his capacity as trustee, he added the provision                    
          authorizing the resigning trustee to appoint a successor                       
          trustee.14  By Robert Hogue’s own admission, he created the                    
          altered trust instrument after his purported appointment as                    
          trustee.  Therefore, we conclude that the altered trust                        
          instrument is not relevant to the present case.                                
               We have grave doubts about the authenticity of the altered                
          trust instrument.  However, assuming arguendo that it was created              
          before July 15, 1997, this does not help Robert Hogue.  No                     


               14  At the hearing, Robert Hogue testified indignantly that               
          he could not recall when he created the altered trust instrument.              
          However, the record suggests that the altered trust instrument                 
          may have been created after this Court’s trial session in                      
          Residential Mgmt. Servs. Trust v. Commissioner, T.C. Memo. 2001-               
          297, held on June 5, 2000, wherein the Court rested its decision               
          on the fact that paragraph Eighth of the 1994 trust instrument                 
          did not authorize the resigning trustee to appoint a successor                 
          trustee.                                                                       





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