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express or unwritten agreement or understanding among Ms.
Mirowski and her daughters regarding how MFV would be operated.
On August 30, 2001, the department of assessments and taxation of
the State of Maryland (Maryland department of assessments and
taxation) accepted MFV’s articles of organization for filing.12
On August 31, 2001, Ms. Mirowski was admitted to Johns
Hopkins Hospital for further treatment of her foot ulcer.
On September 1, 2001, Ms. Mirowski made a bona fide, arm’s-
length transfer (Ms. Mirowski’s September 1, 2001 transfer) to
MFV of certain property, including the ICD patents and Ms.
Mirowski’s 51.09-percent interest under the ICD patents license
agreement,13 and received in exchange for that property a 100-
percent interest in MFV. After Ms. Mirowski’s September 1, 2001
transfer, Ms. Mirowski was the only member of MFV. Since MFV was
formed, no person other than Ms. Mirowski made any transfers of
property to MFV.
On September 5, 2001, Ms. Mirowski’s physician noted an
intention to discuss with Ms. Mirowski’s daughters the need to
plan for her long-term care when she returned home after her
discharge from the hospital.
12MFV requested expedited processing by the Maryland depart-
ment of assessments and taxation for which it paid an additional
$90 fee.
13Ms. Mirowski transferred her 51.09-percent interest under
the ICD patents license agreement pursuant to a document entitled
“ASSIGNMENT OF ALL RIGHT, TITLE & INTEREST”.
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Last modified: March 27, 2008