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

[*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; (2) the 21-23 Cummings Road property; (3) the 400 Cummings Road ___________