- 4 -
Partner Percentage Interest
Mark W. Senda, Trustee, or his 10.0 General
successors in trust, under the Mark W.
Senda Revocable Trust dated Nov. 20,
1996, and any amendments thereto
Mark W. Senda, Trustee, or his 89.8397 Limited
successors in trust, under the Mark W.
Senda Revocable Trust dated Nov. 20,
1996, as amended thereto
Michele Senda 0.1303 Limited
Mark W. Senda, as trustee for 0.010 Limited
Mark R. Senda
Mark W. Senda, as trustee for 0.010 Limited
Ross J. Senda
Mark W. Senda, as trustee for 0.010 Limited
Janell N. Senda
Although the children’s partnership interests were
purportedly held for them in trust, there was no written trust
agreement at the time of the transfers reflecting that the
children were beneficiaries of any trust for which petitioner was
the trustee. The children, as limited partners, reported
income/losses from SFLP I on their individual tax returns.
Trusts for the benefit of the children and of which petitioner
was trustee have never filed tax returns.
On December 28, 1998, petitioners contributed to SFLP I
28,500 shares of stock in exchange for their partnership
interests. Petitioners transferred the stock from their joint
brokerage account to the brokerage account of SFLP I. Both
accounts were held at Salomon Smith Barney. The children (or
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011