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filed their petition. The principal address of the trust was
Humble, Texas, at the time of filing its petition.
Prior to the establishment of the trust, Charlotte Morrow
owned and operated I.D.F. Pest Control Co. as a sole
proprietorship. I.D.F. Pest Control Co. was engaged in the
business of pest control for residential and commercial
buildings, including determining the type and nature of pest
infestation, the extent of structural damage, and the means to be
used to control or eliminate the pest. As a sole proprietorship,
all of the equipment was owned or provided by the Morrows
individually.
The trust was established after the Morrows sought the
advice of their tax preparer, who suggested operating the
business either as a trust or as an S corporation. The Morrows
then consulted with a tax attorney, to whom they paid $2,495 to
draft the trust document. The Morrows asked their adult
daughter, Starlesta Kimmey (Kimmey), to become involved in the
trust arrangement, and, on October 1, 1996, Kimmey, as donor, and
Charlotte Morrow, as trustee, executed the trust agreement. The
trust designated Charlotte Morrow as both the trustee and
beneficiary of the trust. Peter Morrow was named as the
successor trustee and successor beneficiary of the trust upon the
death of Charlotte Morrow. Under the terms of the trust, the
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Last modified: May 25, 2011