-9- authorize and direct the Trustee/Custodian to place regular IRA contributions in my rollover IRA or vice versa. Sometime after petitioner had hand-delivered his J.D. Edwards & Co. stock certificate to Norwest, representatives of Norwest prepared the paperwork necessary to permit the registration and sale of petitioner’s shares, and they sent the paperwork to petitioner for completion. The completed paperwork was received from petitioner by Norwest’s office in Boulder, Colorado, on or about October 7, 1998, and was forwarded to Norwest’s home office in Minneapolis, Minnesota. The paperwork and the stock certificate were then sent to the transfer agent on or about October 20, 1998, and the shares of stock were registered in unrestricted form on or about November 4, 1998. Norwest sold petitioner’s J.D. Edwards & Co. stock on or about November 16, 1998. The statement for petitioner’s IRA for the period ending November 30, 1998, reflects the following sales of J.D. Edwards & Co. stock: Net Proceeds Trade Date Shares Price (after Commissions) Nov. 19, 1998 300 $32.750 $9,786.79 Nov. 19, 1998 23 32.750 750.62 Nov. 19, 1998 8,000 32.625 260,087.75 Nov. 19, 1998 2,000 32.812 65,396.92 10,323 32.737 336,022.08 The above proceeds were invested in a money-market mutual fund and earned dividend income in the amount $509.90 for thePage: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 NextLast modified: March 27, 2008