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Commissioner, 12 Fed. Appx. 502 (9th Cir. 2001), reversing our
decision in T.C. Memo. 1999-201, regarding whether the tenant
retained a right to remove trade fixtures, and remanding for a
determination of whether the improvements at issue were trade
fixtures within the meaning of California Civil Code section 1019
(California Code section 1019)(West 1982).
FINDINGS OF FACT
We stated the facts of this case in our original opinion.
Estate of Frazier v. Commissioner, T.C. Memo. 1999-201. The
findings of fact from that opinion are incorporated herein by
this reference. For convenience, we summarize the relevant
facts. We set forth additional findings of fact for purposes of
deciding the issue remanded.
General Facts
James G. Frazier (decedent) died on March 20, 1993. At the
time of his death, decedent resided in Waterford, California. On
or about June 22, 1994, decedent’s son, James G. Frazier, Jr., as
executor, filed decedent’s estate tax return. At the time the
petition was filed, decedent’s son resided in Stanislaus County,
California.
In 1981, decedent incorporated Frazier Nut Farms, Inc.
(FNF). FNF conducted an almond and walnut processing, packaging,
marketing, sales, and shipping business. Decedent formed FNF for
his family and hoped that it would be passed down through the
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