The court found that the Plaintiff failed to establish the existence of the Taqua Trust and did not meet the burden of proof for his claims, leading to the dismissal of his case.

JUDGMENT

Mohd Arief Emran Arifin J:

A. Introduction

[1] The Plaintiff alleges that "there is something rotten in the grand Javanese inspired family home" built in Cyberjaya and the assets held in the company known as Jernih Kerjasama Sdn Bhd, the 3rd Defendant.

A.1 Kimball 3 Trust

[2] The Plaintiff and the 1st Defendant are husband and wife that had earlier set up a Trust known as Kimball 3 Living Family Trust, a Trust under the laws of California, United States ("Kimball 3 Trust"). The relationship between the husband and wife has since deteriorated, which has led to the current dispute between the litigants.

[3] It is irrefutable that the Plaintiff and the 1st Defendant had set up the Kimball 3 Trust which included property known as 945, Ward Drive SP 55, Santa Barbara, California ("Ward Drive property"). The evidence on this issue is clear as the Trust Information Report filed with the County Clerk-Recorder- Assessor of Santa Barbara California dated 16 August 2002 was produced to show that the said property is held by the Kimball 3 Trust. The said property was purchased for the consideration of USD475,000.00.

A.2 Loan From Pollard Living Trust

[4] It is important to note that the Ward Drive property was bought utilizing a loan from the Pollard Living Trust, an entity set up to care for the mother of the 1st Defendant. Under the terms of the said loan, which is identified as the Promissory Note Agreement dated 3 September 1998, the Plaintiff as the Trustee of the Kimball Trust, agreed to:

(i) Pay interests on the said loan to the sum of USD2041.67 per month for September and October 2001 and USD2158.33 per month thereafter, and

(ii) The principal will be due and payable either on or before 27 August 2006 or when the property is sold.

The sum of USD350,000.00 was borrowed from the Pollard Living Trust to purchase the said property.

The evidence before me shows that the said principal due to the Pollard Living Trust and / or due to the estate of the 1st Defendant's mother has not been repaid as of to date. The Statement of Accounts of the Kimball Trust as of 31 December 2006 shows that interest was still payable to the Pollard Trust and that there is no evidence of any payment of any principal made even as of 31 December 2006 to the said Pollard Trust.

A.3 7 San Marcos Trout Club And Abilene Drive Properties - Not Part Of The Kimball 3 Trust

[5] I note that the Plaintiff's counsel contends that the said Kimball 3 Trust also included the (i) 7 San Marcos Trout Club, Santa Barbara, California and (ii) 2722, Abilene Drive, Chevy Chase, MD 20815. The said properties were sold in 2000 and 2005. I am however not convinced that these two properties were part and parcel of the Kimball 3 Trust.

[6] I make the above finding based on the following. Firstly, the Grant of Deed relating to the San Marcos Trout Club property states that the said properties were held on Trust for the Paul Kimball Jnr Trust Agreement dated 3 September 1998. They were not held in the name of the Kimball 3 Trust. There is no evidence that the said property was transferred into the Kimball 3 Trust or the proceeds from the sale of the said property were transferred to the said Kimball 3 Trust.

[7] The Plaintiff contends that the said 7 San Marcos property was placed into the Kimball 3 Trust through the Trust Instrument Report dated 16 August 2002 as seen in para 35 of the Plaintiff's submission. I however find that this submission is misleading as the property was sold on 7 August 2000 and the Trust Information Report relied on by the Plaintiff is dated 10 June 2002. Therefore, this Trust Information Report would only be relating to properties that were held in the year 2002. It is uncertain whether the said 7 San Marcos Property was transferred into the Kimball 3 Trust.

[8] The Plaintiff also refers to a Grant Deed dated 25 August 2006 to show that the 7 San Marcos property was part of the Kimball 3 Trust but again this is not clear from the said document. Exhibit A that was att