Sunshine Residential Trust, Robert Hogue, Trustee - Page 10




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          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 Sunshine 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; Rancho Residential Servs. Trust v. Commissioner, T.C. Memo.             
          2003-57;  Home Health Servs. Trust v. Commissioner, T.C. Memo.              
          2003-58 (and cases cited therein at n.16).                                  




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