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provision of the 1994 trust instrument authorizes Robert Hogue (a
third party individual unrelated to Residential Management before
July 15, 1997) to alter the 1994 trust instrument.15
Furthermore, there is no evidence that the resigning trustee
provided 30 days’ notice of his intent to resign as required by
paragraph Eighth of either the 1994 trust instrument or the
altered trust instrument. At best, any notice of Douglas J.
Carpa’s purported resignation occurred on July 15, 1997, as
demonstrated by the appointment document and the resignation
letter. In view of the foregoing, we reiterate our conclusion
that the 1994 trust instrument was the controlling instrument at
all relevant times.
This Court has previously held in Residential Mgmt. Servs.
Trust v. Commissioner, T.C. Memo. 2001-297, that Robert Hogue was
not properly appointed as trustee under the provisions of the
1994 trust instrument. Because the 1994 trust instrument is also
controlling in the present case and the facts are identical as to
the issue of whether Robert Hogue is the duly appointed trustee,
we need not repeat the analysis here. Accordingly, we hold that
evidence necessary to support the contention that Robert Hogue
15 Even if the altered trust instrument were the product of
Douglas J. Carpa, the purported trustee who “resigned” in favor
of Robert Hogue, we need not and do not address whether Douglas
J. Carpa had such authority under the law of any relevant
jurisdiction because there is no evidence in the record that the
alteration was permitted by paragraph Third of either the 1994
trust instrument or the altered trust instrument.
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