Page:T.C. Memo. 2012-281.pdf/8

From Wikisource
Jump to navigation Jump to search
This page has been proofread, but needs to be validated.

[*8] 

Ecclesiastical Enterprises and the Firm Foundation, corporations sole established by Mr. Stoll, as trustees. In the trust package both the Director of Ecclesiastical Enterprises and the Firm Foundation are identified as being under the jurisdiction of the “Kingdom of Heaven”. Mr. Hovind is listed as the “CEO Manager” of Creation Science Evangelism Ministry. Petitioner is listed as the “First Position Successor”.

The trust package included sample warranty deeds that demonstrated how to transfer property to a ministerial trust. Petitioner and/or Mr. Hovind purportedly transferred title of the following properties: (1) the 29 Cummings Road property;[1](2) the 21-23 Cummings Road property;[2] (3) the 400 Cummings Road

___________

  1. On May 30, 2000, petitioner and Mr. Hovind signed a warranty deed conveying the 29 Cummings Road property to the Faith Baptist Fellowship. The documentary stamps on the warranty deed indicate that the property was transferred for little or no value. On August 18, 2004, Mr. Hovind signed a quitclaim deed on behalf of himself and the Faith Baptist Fellowship transferring the 29 Cummings Road property to the “29 Cummings Road Trust, a Ministerial Property Trust, its trustee being Director of Ecclesiastical Enterprises”. Despite these alleged transfers petitioner and Mr. Hovind maintained a homeowner’s insurance policy on the property from at least December 8, 2003, through December 8, 2008. CSE paid petitioner’s and Mr. Hovind’s insurance premiums from December 8, 2003, through December 7, 2004.
  2. On May 30, 2000, Mr. Hovind signed a warranty deed conveying the 21-23 Cummings Road property to “Elder Kent Hovind, Trustee for Faith Baptist Fellowship” for little or no value. On August 10, 2000, Mr. Hovind, as trustee for the Faith Baptist Fellowship, signed a warranty deed conveying a portion of the 21-