Estate of Anne Y. Petter vs. Commissioner, T.C. Memo 2009-280, December 7, 2009. The Facts: Ms. Petter was a schoolteacher in the state of Washington for her entire life. In 1982, Ms. Petter inherited several million dollars worth of stock from her uncle, who had been one of the first investors in what later […]
Estate of Samuel P. Black, Jr. vs. Commissioner, 133 T.C, No. 15, December 14, 2009. The Facts: Mr. Samuel Black (“Mr. Black”) was employed by Erie Indemnity Company (“Erie”) in various ways (employee, officer and director) from 1927 until he retired from the board of directors in 1997 (at the age of 95). Mr. […]
Estate of Roger D. Malkin et al. v. Commissioner; T.C. Memo 2009-212; September 16, 2009 The Facts: Mr. Roger Malkin was the chairman and chief executive officer of Delta & Pine Land Co. (D&PL) from 1980 until his death in November of 2000. During the time in which he was employed, Mr. Malkin accumulated […]
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