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manager in exchange for a salary of $25,000 annually. Peter
Morrow received a Form W-2, Wage and Tax Statement, for 1996 from
the trust in the amount of $3,000 and for 1997 from the trust in
the amount of $25,000.
The ownership of the business bank account was transferred
from Charlotte Morrow, individually, to the trust in December
1996. Both Peter Morrow and Charlotte Morrow had signature
authority over the trust bank account. Peter Morrow paid
personal expenses out of the trust bank account.
The Morrows did not apply for insurance in the name of the
trust. The commercial general liability insurance policy was
written to Charlotte Morrow d.b.a. I.D.F. Pest Control Co. for
the policy period beginning June 20, 1997. On the business
automobile insurance policy, the name of the insured was listed
as Charlotte Morrow d.b.a. I.D.F. Pest Control Co. for the policy
period beginning July 31, 1997.
The Morrows continued to use the same Texas Structural Pest
Control business license that allowed them to operate a pest
control business. The Texas Sales and Use Tax Returns listed
Charlotte Morrow as the taxpayer, with Charlotte Morrow’s Social
Security number as the taxpayer identification number, and listed
I.D.F. Pest Control Co. as the business both before and after the
Morrows began operating the business through the trust.
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Last modified: May 25, 2011