ld get a third of the stock. ... I wanted to do the same thing that my brother did, only he did it as a result of litigation. I did it voluntarily. The Tax Court's Decision In Edward's trial, the Court declared, All the elements of arm's-length bargaining existed here. There was a genuine controversy among Ed

d get a third of the stock. ... I wanted to do the same thing that my brother did, only he did it as a result of litigation. I did it voluntarily. The Tax Court's Decision In Edward's trial, the Court declared, All the elements of arm's-length bargaining existed here. There was a genuine controversy among Ed