- 54 -
2008); Md. Code Ann., Com. Law sec. 1-201(37) (West 2008).
With respect to respondent’s contention (1), we have also
found that at no time before September 10, 2001, when Ms.
Mirowski’s condition unexpectedly deteriorated significantly, did
Ms. Mirowski, her daughters, or her physicians expect her to die
and that consequently at no time did Ms. Mirowski and her daugh-
ters 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.49
With respect to respondent’s contention (2), we have found
that at all relevant times, including after Ms. Mirowski’s death,
MFV has been a valid functioning investment operation and has
been managing the business matters relating to the ICD patents
and the ICD patents license agreement, including related litiga-
49The estate tax that would arise only as a result of Ms.
Mirowski’s death would not have been the obligation of Ms.
Mirowski. The estate tax is imposed on “the transfer of the
taxable estate” of a person who dies, sec. 2001(a), and the
liability for the payment of the estate tax is imposed on the
executor (or other personal representative) of the estate, sec.
2002. Moreover, unless the estate tax is paid in full or becomes
unenforceable by reason of the lapse of time, the estate tax
generally
shall be a lien upon the gross estate of the decedent
for 10 years from the date of death, except that such
part of the gross estate as is used for the payment of
charges against the estate and expenses of its adminis-
tration, allowed by any court having jurisdiction
thereof, shall be divested of such lien.
Sec. 6324(a)(1).
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Last modified: March 27, 2008