United States Tax Court December 14, 2009, 23188-05, 23191-05, 23516-06 (Estate of Samuel P. Black, Jr., Samuel P. Black, III v. Commissioner)

133 T.C. No. 15

UNITED STATES TAX COURT

ESTATE OF SAMUEL P. BLACK, JR., DECEASED, SAMUEL P. BLACK, III,

EXECUTOR, ET AL.,1 Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket Nos. 23188-05, 23191-05, Filed December 14, 2009.

23516-06.

From 1927 until 1993, Mr. B was an employee,

officer, or director of E (an insurance company) and

was a major contributor to E’s success.