- 82 -
In support of respondent’s argument under section
2038(a)(1), respondent relies on essentially the same contentions
on which respondent relies in support of respondent’s argument
under section 2036(a)(2). We considered and rejected those
contentions when we addressed respondent’s argument under section
2036(a)(2). For the reasons stated above, we reject respondent’s
contentions here in determining whether at the time of Ms.
Mirowski’s death Ms. Mirowski held the power to alter, amend,
revoke, or terminate the enjoyment of the respective 16-percent
interests in MFV that she gave to her daughters’ trusts.
Based upon our examination of the entire record before us,
we find that at no time, including at the time of Ms. Mirowski’s
death, was the enjoyment of the respective 16-percent interests
in MFV that Ms. Mirowski gave to her daughters’ trusts subject to
any change through the exercise of a power by her, alone or in
conjunction with any other person, to alter, amend, revoke, or
terminate within the meaning of section 2038(a)(1).
Relinquishment During the Three-Year
Period Ending on the Date of Death of a
Power To Alter, Amend, Revoke, or Terminate
the Enjoyment of the Property Transferred
We have found that at no time, including at the time of Ms.
Mirowski’s death, was the enjoyment of the respective 16-percent
interests in MFV that Ms. Mirowski gave to her daughters’ trusts
subject to any change through the exercise of a power by her,
alone or in conjunction with any other person, to alter, amend,
Page: Previous 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 Next
Last modified: March 27, 2008