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From August 31, 2001, when Ms. Mirowski was admitted to
Johns Hopkins Hospital for further treatment of her foot ulcer,
until her condition unexpectedly deteriorated significantly on
September 10, 2001, the expectation of the members of the medical
staff at Johns Hopkins Hospital who were responsible for treating
Ms. Mirowski was that the treatment of her foot ulcer would allow
her to recover and return to her home. At no time before Septem-
ber 10, 2001, did Ms. Mirowski, her family, or her physicians
expect her to die. Consequently, at no time did Ms. Mirowski and
her daughters discuss or anticipate the estate tax and similar
transfer taxes and the other estate obligations that would arise
only as a result of Ms. Mirowski’s death.
Ms. Mirowski’s daughters spoke with their mother frequently,
sometimes multiple times a day and at other times several times a
week. During the period Ms. Mirowski was being treated for her
foot ulcer, Ariella Rosengard spoke to Ms. Mirowski’s physicians
on a regular basis. As both a daughter and a physician herself,
Ariella Rosengard was highly familiar with her mother’s medical
condition. Moreover, during that same period, Ariella Rosengard
not only spoke with Ms. Mirowski several times a day but also
visited her almost every weekend and sometimes during the middle
of the week. Sometime in early September 2001, Ariella Rosengard
and Ms. Mirowski discussed Ms. Mirowski’s intention to travel to
Philadelphia to attend Ariella Rosengard’s annual open house for
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Last modified: March 27, 2008