TAX,BILLS,CASES,IRS,PLANNED GIVING,GIVE,HOW TO,CREATE,YOUR,LEGACY,PLAN,MY ACCOUNT,WORLD VISION,SOCIETY,ADVISORS,CONTACT,READ,CHOSE,LEAVE,WORLDS,CHILDREN,LEARN,PHONE,WORLDVISION,PAULA,PLANNING,RELATIONSHIP,FEBRUARY 14,STOCK,DECEDENT,WIFE,TAXABLE ESTATE,ESTATE,ALFRED,RICHARD,COMMISSIONER,C,MEMO,DECEASED,PETER,EXECUTORS,PETITIONERS,COMMISSIONER OF INTERNAL,REVENUE,RESPONDENT,UNITED STATES TAX COURT,FILED,JUNE 20,ERIC,KRAMER,JOSEPH,FERLITA,LOUIS,DONALD,ALAN,MARISSA,MEMORANDUM,FINDINGS,FACT,OPINION,JUDGE,DETERMINED,DEFICIENCY,FEDERAL ESTATE TAX,SECTION,CASE,TRIAL,ISSUE,DECISION,WHETHER,SHARES,PREFERRED STOCK,SONS,SHOULD,HOLD,RESIDENT,FLORIDA,DIED,DECEMBER 28,NEW YORK,PETITION,FEBRUARY 1,HOLDING,CORPORATION,AS OF,COMMON SHARES,OWNED,SPOUSE,VICTORIA,GARY RICHARD,AMENDMENT,CERTIFICATE OF INCORPORATION,JULY 1,AGREEMENT,THE CORPORATION,CORPORATE,AUGUST 21,COMMON STOCK,CLASS,RETAINED,NEVER,CONVERT,CLASS B,LIFETIME,DIVIDEND,EVER,PAID,PASSED AWAY,OCTOBER 15,DEATH,EXECUTED,MARCH 28,THE WILL,PROBATE,FEDERAL,STATE ESTATE TAX,RETURNS,BEHALF,RICHARDS,INTESTACY,PROCEEDING,BELOW,THE CHAIRMAN,BOARD OF DIRECTORS,THE ONLY,THAT TIME,OFFICERS,THE VARIOUS,ASKED,THOMAS,CHIEF FINANCIAL OFFICER,COUNSEL,UNITED STATES,GENERATION SKIPPING TRANSFER,TAX RETURN,RECORD TITLE,NAME,LEDGER,SHAREHOLDER,MEETINGS,VOTES,VOTED,DATES,REPORTED,PREFERRED SHARES,SIGNED,THE LAW FIRM,FARRELL,FRITZ,REPRESENTING,VALUE,NUMBER,BELIEVED,THE 1,REDEMPTION,SHARE,TESTATE,SEPTEMBER 28,ADMINISTRATION,DIVISION,THE CIRCUIT,COURT,ST LUCIE COUNTY FLORIDA,NOTICE,CREDITORS,INVENTORY,ASSETS,APPRAISAL,THE INTERNAL REVENUE SERVICE,IN AUGUST,DATE,MARCH 5,DETERMINING,DEFICIENCY OF,TIMELY,CONTESTING,ASSERTING,REDISCOVERY,IN SEPTEMBER,RAISED,CREDIT,SHELTER,TRUST,SUBMITTED,ST LUCIE,CIRCUIT COURT,DOCUMENTS,STATE,PREVIOUSLY,ASSET,NOVEMBER 22,MOTION,AMEND,CHALLENGE,INCLUSION,DECEMBER 16,ORDER,PERSONAL,REPRESENTATIVES OF,JANUARY 6,ALLEGE,BURDEN OF PROOF,GENERAL,THE BURDEN OF PROOF,FACTUAL,MATTERS,THE TAXPAYER,EVIDENCE,WITH RESPECT TO,RELEVANT,THE TAXPAYERS,LIABILITY,REQUIREMENTS,DECIDE,BASIS,PREPONDERANCE OF THE EVIDENCE,NEED,PARTY,THE BURDEN,PROPER,CONTEST,VALIDITY,ARGUMENTS,AFFECT,ALREADY,SUPPORT,ARGUMENT,CLAIMS,LACK,FORMAL,OWNERSHIP,TRANSFER,VICTORIAS,DISAGREE,FLORIDA LAW,GOVERNS,LEGAL TITLE,THE SUPREME COURT OF,THE UNITED STATES,STATE LAW,CREATES,LEGAL,RIGHTS,THE FEDERAL,ACTS,DESIGNATE,SHALL,TAXED,DUTY,MEANING,THE WORDS,USED TO,THE THING,INTEREST,RIGHT,LOCAL LAW,THE OBJECT,LAW,MUST,PREVAIL,NO MATTER,MORGAN,RULE,PROPERTY,LOOK,POWERS OF APPOINTMENT,DETERMINES,NATURE,SCOPE,FORTUNATO,QUOTING,FEDERAL COURT,WE ARE,BOUND,THE DECISION,TRIAL COURT,UNLESS,AFFIRMED,HIGHEST,BOSCH,TESTATOR,THE EVENT,VESTS,THE RIGHT,HIS OR HER,EVENT,VEST,WEST,TERM,NOUN,MEANS,TESTAMENTARY DISPOSITION,REAL,PERSONAL PROPERTY,COURTS,SIMILAR,BEQUEATHED,DEVISEE,5TH CIR,THE POWER,INCHOATE,PENDING,DATE OF DEATH,IMMEDIATELY,THE HUSBAND,SUBJECT TO,PERFECTION,UNITED STATES V,ACRES,THE PASSAGE,RICE,GREENE,SO 2D,DIST CT,REAL PROPERTY,LEFT,TWO PARTIES,LITIGATION,WIFES,THE PROPERTY,THE COURT,VESTED,CLEAR,MARKETABLE TITLE,ACQUIRED,EQUITABLE TITLE,DETERMINATIVE,THE OWNER,CITING COMMISSIONER,THE FACTS,REVIEW,FIND THAT,CHANGE,VOTE,TO DO,THE OTHER,SHAREHOLDERS,POSSIBLE,HYPOTHETICALS,MIGHT,IN FACT,ACTION,WE BELIEVE,FACTS,INDEED,THE VIEW,INCONSISTENT,TERMS,NOTHING,CAUSE,RATHER,THE ESTATES,FAULTS,FAILED,THIRTEEN YEARS,THEMSELVES,STOOD,MOTHERS,ABILITY,STOCK CERTIFICATES,RESPONSIBILITY,GATHER,EXISTENCE,SEEK,SOONER,AWARE,EXISTED,UNTIL SEPTEMBER,ONCE,LEARNED,THE EXISTENCE,JEWELRY,AUTOMOBILE,SELL,FINALLY,AMONG OTHERS,VIOLATED,NEW YORK STATE,ANNUAL,DEATHS,WE DO,BELIEVE,SUFFICIENT,ALLEGATION,RICHARD MAY,CERTAIN,MEAN,FAILURE,SOLD,BREACH,FIDUCIARY DUTY,FORUM,NO CONNECTION,FAMILY OWNED,NEFARIOUS,PLANS,LOGICALLY,THE POSSIBILITY,PARTICIPATION,TAKEN,CHANGED,MAKE IT,STATUTE OF LIMITATIONS,STATUTE,PART NO,CLAIM,DEMAND,THE STATE,POLITICAL SUBDIVISIONS,CONTINGENT,FUNERAL,BURIAL,THE POSSESSION,PERSONAL REPRESENTATIVE,DAMAGES,LIMITED,FRAUD,WRONGFUL ACT,OMISSION,BINDING,BENEFICIARY,MONTHS,PUBLICATION,CREDITOR,30 DAYS,SERVICE,EVEN THOUGH,THE CLAIM,ON IT,SETTLE,FULL,NECESSITY,THE SETTLEMENT,PERSONS,PERTINENT,NOTWITHSTANDING,PROVISION,THE CODE,PERSON,NEITHER,BENEFICIARIES,FOR ANY,CAUSE OF ACTION,REMOVE,PROVISIONS,STATUTES,PREVENT,MOVING,FINDING,FLORIDA STATE,APPELLATE COURTS,SECS,JOSEPH V,COBA,CRAIG,THOMPSON,HODSON,COMPTON,CITING,IN RE,FOLLOW,DECISIONS,FIND,INTERPRETATION OF,PERSUASIVE,DISCUSSED,SUPRA,THUS,POINT,DOMINION,CONTROL,EXERCISED,BRINGS,THE POINTS,OWNERS,ABOVE,RESOLUTION,MISTAKEN,BELIEFS,DO NOT,BENEFIT,NOTE,PRESENTED,THE POSITION,PLUS,POSITIONS,TAKEN IN,TAXPAYER,RETURN,ADMISSIONS,CANNOT,COGENT,PROOF,MENDES,3D CIR,FED APPX,4TH CIR,SUPPLY,ADMISSION,CAUSES,TRUSTS,CONCLUSION,REACHING,HOLDINGS,EXTENT,MOOT,MERIT,FOOTNOTES,REFERENCES,ARE TO,INTERNAL REVENUE CODE,OF 1,VOTING,OPTION,HOLDER,EQUAL,NONVOTING,CARRY,EQUAL VOTING,NO OTHER,SHARES OF STOCK,VAULT,OFFICE,MANY YEARS,APPEARS,INHERITED,NO ONE,WILLS,INFORMATION,MOTHER,ANYONE ELSE,DISCOVERED,TESTIMONY,UN