Opinion
17749-21
03-24-2022
Scenic Trust, Premier Trust, Inc., Trustee Petitioner(s) v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
With respect to whether Dennis Simpson, settlor of petitioner Scenic Trust, has the legal capacity to represent the trust in this litigation, on January 22, 2022, Dennis Simpson filed a response to the Court's Order served January 4, 2022, stating therein: "As Settlor of Scenic Trust, under the laws of the State of Nevada, and in accordance with Scenic Trust Articles 12, 13, and 18, I, Dennis Simpson, can serve as Trustee of Scenic Trust for purposes which do not involve the direct beneficial interests of the beneficiaries." Mr. Simpson attached to his response a first amendment to the restated trust agreement, executed December 31, 2021, appointing himself as special trustee for Scenic Trust for purposes of this Tax Court litigation and any related appeals. However, Mr. Simpson has not provided for the Court's consideration the citations to the Nevada laws upon which he relies or a copy of the Scenic Trust document or relevant provisions referenced by him in his response.
Upon due consideration of the foregoing, it is
ORDERED that, on or before April 15, 2022, Mr. Simpson shall file a supplement to his above-referenced report and include therein the legal citations and attach thereto a copy of the Scenic Trust document or the relevant provisions of the Scenic Trust referenced in Mr. Simpson's above-described response. 1