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during either the audit or at trial provide a copy of the trust
agreement.
Raymond Roemer, who was the initial beneficiary of Lucky
Kirt Trust, died on April 27, 1994. After the death of Raymond
Roemer, Mrs. Lundgren’s name was listed as the 100-percent
beneficiary of Lucky Kirt Trust, the 100-percent member of Lucky
Kirt Trust, or the sole entity receiving payment on several
documents submitted to the U.S. Department of Agriculture (USDA).
In addition, she signed other documents submitted to the USDA as
participant, owner, operator, manager, or agent on behalf of
Lucky Kirt Trust. These documents were signed for multiple
years, among these, the 1999, 2000, and 2001 years in issue.
Hall and Strong, LC (Hall and Strong) at a date undisclosed
by the record became the successor trustee to the Prudent Man
Trustee. Mr. Chisum did not have any documentation at trial
supporting Hall and Strong’s appointment as trustee of Lucky Kirt
Trust. The signature card of The Farmers State Bank of Oakley,
Kansas, for the Lucky Kirt Trust listed the signatures of Mr.
Chisum, Raymond Roemer, and the signature stamp of “JC Chisum” as
authorized signers on the account. Mrs. Lundgren was authorized
during at least some of the years at issue to sign checks for the
Lucky Kirt Trust using the signature stamp of Mr. Chisum. Mr.
Chisum gave Mrs. Lundgren the authority to perform certain duties
in her capacity as the secretary of Lucky Kirt Trust.
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Last modified: May 25, 2011