drix (Mr. Hendrix) and Karolyn M. Hendrix (Ms. Hendrix) are husband and wife. They have three adult daughters: Anne Leslie Hendrix Wood (Mrs. Wood), Kristen Lee Hendrix, and Karmen Marie Hendrix (collectively, daughters). On December 31, 1999, petitioners' principal asset was JHHC stock. III. JHHC JHHC was incorpo