- 6 -
not disclosed by the record, Ms. Mirowski developed hypertension.
On March 26, 1990, Dr. Mirowski died. At the time of Dr.
Mirowski’s death, Ginat Mirowski was a student at Harvard Univer-
sity in Cambridge, Massachusetts, from which she eventually
obtained dental and medical degrees; Ariella Rosengard was a
physician and a pathology resident at Johns Hopkins University
Hospital in Baltimore (John Hopkins Hospital), was married, and
had a daughter; and Doris Frydman was a medical student at Emory
University in Atlanta, Georgia.
Pursuant to Dr. Mirowski’s will, the ICD patents, his
interest under the ICD patents license agreement, and the remain-
der of his assets, except for $600,000, passed to Ms. Mirowski.
Ms. Mirowski maintained a long and continuous history of
making gifts to family members and friends. Throughout the ten-
year period preceding her death in 2001, Ms. Mirowski continued
to evaluate and make gifts to, or for the benefit of, her three
daughters, her grandchildren,6 and others. Whenever Ms. Mirowski
made gifts to her daughters or to the respective trusts that she
created for them (discussed below), she always paid the related
gift tax.
On February 27, 1992, Ms. Mirowski created an irrevocable,
so-called spendthrift trust for each of her three daughters and
6At the time of Ms. Mirowski’s death, each of her daughters
had two children.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: March 27, 2008