United States Tax Court July 13, 2001, No. 21554-97; No. 21555-97 (ESTATE OF MARVIN M. SCHWAN v. COMMISSIONER)

T.C. Memo. 2001-174

UNITED STATES TAX COURT

ESTATE OF MARVIN M. SCHWAN, DECEASED, LAWRENCE A. BURGDORF,

SPECIAL ADMINISTRATOR, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

THE MARVIN M. SCHWAN FOUNDATION, f.k.a. THE KING’S FOUNDATION,

TRANSFEREE OF A TRANSFEREE OF THE ESTATE OF MARVIN M. SCHWAN,

DECEASED, ALFRED PAUL G. SCHWAN AND LAWRENCE A. BURGDORF,

TRUSTEES, Petitioner v.