Estate of Marie J. Jensen, Petitioner v. Commissioner of Internal Revenue Service, Respondent, T.C. Memo 2010-182, Dated August 10, 2010. The Facts: Ms. Jensen was a resident of New York when she passed away on July 31, 2005. Prior to her death, in February 2003, Ms. Jensen had created the Marie J. Jenson Revocable […]
Suzanne J. Pierre, Petitioner v. Commissioner of Internal Revenue Service, Respondent, T.C. Memo 2010-106, Dated May 13, 2010. The Facts :In the first Pierre case, Pierre v. Commissioner, No. 753-07, dated August 24, 2009 (“Pierre I”), the Court found that Ms. Pierre’s single member LLC, the Pierre Family LLC (‘the LLC”), was not a disregarded […]
Estate of Charlene B. Shurtz vs. Commissioner, T.C. Memo 2010-21, February 3, 2010. Mrs. Charlene Shurtz was born in 1925 and was one of three children of Charles and Bonnie Barge. The Barge family owned and managed 45,197 acres of timberland in the state of Mississippi. Mrs. Shurtz married Reverend Richard Shurtz, and their family, […]
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