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, […]

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. […]

David E. Heckerman et ux. V. United States; No. 2:08-cv-00211, July 27, 2009 The Facts:                                              During the fall of 2001, David Heckerman and his wife (“Mr. and Mrs. Heckerman” or “the Heckerman’s”) sought advice regarding setting up a plan to pass along property to their two minor children that would make the children both […]

Estate of Valeria M. Miller, Deceased, Virgil G. Miller, Executor, Petitioner vs. Commissioner of Internal Revenue, Respondent, T. C. Memo 2009-119, May 27, 2009.  The Facts:                                              Valeria M. Miller married her husband Mr. Miller in 1938 and they remained married until his death on February 2, 2000.  Mr. and Mrs. Miller had four children; […]