Howard J. Kaplan and Brenda L. Kaplan, et al. - Page 41

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          the improvements to which the bill of sale referred consisted of            
          both the 1958 school building and the new building that TMC                 
          constructed on KQC’s land with HHS’s grant funds, on the record             
          before us, we find that petitioners in each of these cases have             
          failed to carry their burden of establishing that on December 31,           
          1999 (or at any other time in 1999) KQC made an irrevocable                 
          transfer to TMC of legal title to either such 1958 school build-            
          ing or such new building.  On that record, we further find that             
          petitioners in each of these cases have failed to carry their               
          burden of proving that on December 31, 1999 (or at any other time           
          in 1999) KQC made an irrevocable transfer to TMC of legal title             
          to KQC’s land or to the improved property on Maple Street.16                
               The parties agree that we must look to the law of the State            
          of Ohio (Ohio law) in order to determine whether on December 31,            
          1999 (or at any other time in 1999) KQC made an irrevocable                 


               15(...continued)                                                       
          bill of sale for KQC, he was not aware that TMC had constructed a           
          new building on KQC’s land with HHS’s grant funds.                          
               16Indeed, as petitioners acknowledge, the bill of sale on              
          which they rely does not even purport to transfer KQC’s land to             
          TMC.  Moreover, we reject petitioners’ suggestion that the                  
          general warranty deed pertaining to the improved property on                
          Maple Street that Mr. Matamoros prepared for KQC between Feb. 8             
          and Mar. 13, 2001, and that Mr. Kaplan executed on behalf of KQC            
          on Mar. 13, 2001, relates back to the bill of sale that Mr.                 
          Kaplan executed on behalf of KQC on Dec. 31, 1999, thereby                  
          supporting petitioners’ position that on that date KQC made an              
          irrevocable transfer to TMC of legal title to the improved                  
          property on Maple Street or to any portion of such property.                
          Petitioners do not cite, and we have not found, any authority               
          supporting such a suggestion.                                               




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