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Factual Background
Petitioners
Decedent died testate on May 9, 1993, in Poway, California.
He was at that time a domiciliary of Sioux Falls, South Dakota,
and his will was subsequently admitted to probate in the Circuit
Court of Minnehaha County, South Dakota. Lawrence A. Burgdorf, a
friend of decedent, was appointed by the circuit court as special
administrator for purposes of the Estate’s tax controversy with
the Internal Revenue Service. The petitions filed in these cases
provide a mailing address for Lawrence in St. Louis, Missouri.
The Foundation is a section 501(c)(3) charitable entity
established under the laws of South Dakota. Lawrence and Alfred
Paul G. Schwan, decedent’s brother, serve as the Foundation’s
trustees. Alfred used a mailing address in Salina, Kansas, at
the time the petitions in these cases were filed.
Events Prior to May 9, 1993
Until his death on May 9, 1993, decedent was the president
and majority shareholder of Schwan’s Sales Enterprises, Inc.
(SSE). SSE is primarily engaged in the production and
distribution of frozen food products throughout the United States
and Canada. SSE has at all relevant times been a closely held
corporation organized under the laws of the Minnesota.
Capitalization of SSE has also at all pertinent times been
divided between voting common shares and nonvoting common shares.
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Last modified: May 25, 2011