- 2 -
Vera M. McFarland at the time of her death. Petitioner supports
its motion with the pleadings, the affidavit of Personal
Representative, numerous exhibits, and a memorandum of law.
Respondent objects to petitioner's motion. Respondent supports
her objection with seven exhibits and the affidavit of her
counsel, Howard P. Levine.
For the reasons stated below, we will deny petitioner's
motion. Dollar amounts are rounded to the nearest dollar. The
term "Decedent" refers to Vera M. McFarland.
Background1
The Meldrim family has worked in the turpentine and timber
business in St. John's County, Florida, since at least
July 18, 1934, when P.J. Kemp and J.S. Meldrim were partners in a
partnership called Kemp & Meldrim. On August 24, 1938, P.J. Kemp
sold his 50-percent interest in Kemp & Meldrim to his former
partner's father, J.W. Meldrim.
The partnership of J.S. and J.W. Meldrim (Meldrim & Meldrim)
continued from 1938 until J.W. Meldrim's death in 1945. When he
died, 100 percent of his interest in Meldrim & Meldrim passed to
his three children, J.S. Meldrim (34 percent), Decedent
1 The “facts” presented in this opinion are stated solely
for purposes of deciding the motion and are not findings of fact
for this case. Fed. R. Civ. P. 52(a); Sundstrand Corp. v.
Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th
Cir. 1994). Personal Representative resided in St. Augustine,
Florida, when she petitioned the Court on behalf of Decedent's
estate. We do not know where Decedent lived at the time of her
death.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011