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GOLDMAN v. RUBIN

[No. 41, September Term, 1981.]

292 Md. 693 (1982)

441 A.2d 713

EDYTHE R. GOLDMAN v. BERNARD RUBIN ET AL.

Court of Appeals of Maryland.

Decided February 24, 1982.

Attorney(s) appearing for the Case

Thomas Waxter, Jr., with whom were Nora Winay and Semmes, Bowen & Semmes on the brief, for appellant.

Allan H. Fisher, Jr., and Benjamin Lipsitz, with whom was H. Dean Bouland on the brief, for appellees.

The cause was argued before MURPHY, C.J., and SMITH, DIGGES, ELDRIDGE, COLE, DAVIDSON and RODOWSKY, JJ.

RODOWSKY, J., delivered the opinion of the Court.

This case arises out of a liquidity problem in the administration of the testamentary estate of the founder of a family corporation. In exchange for a note, the personal representatives sold stock from the estate to the issuing corporation, which was controlled by the persons serving as personal representatives, in a transaction designed to qualify under § 303 of the Internal...

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