Opinion
No. 14010-79.
Filed June 30, 1981.
Respondent notified petitioner that he intended to issue a notice of deficiency for the tax that sec. 531, I.R.C. 1954, imposes upon accumulated earnings. Before expiration of the period given petitioner to reply to respondent's notification, respondent issued a notice of deficiency. Held, the burden of proof will be upon a petitioner unless it complies with the requirements of sec. 534 (c), I.R.C. 1954, so long as it is apprised of the notice of deficiency any time before the notice of deficiency issues. Held, further, this petitioner's reasonable belief that the issuance of the notice of deficiency excused compliance with sec. 534 (c) resulted from confusion engendered by respondent, and, since no prejudice will result, this petitioner's deadline for satisfying sec. 534 (c) is extended.
Andrew S. Garb and Thomas W. Henning, for the petitioner.
John O. Kent and Michael Cohen, for the respondent.
OPINION
This case is before us on respondent's motion to amend his answer to include allegations (1) that he timely mailed to petitioner a notification as described in section 534 (b), and (2) that petitioner did not timely respond with a statement as described in section 534 (c).
All section references, unless otherwise indicated, are to the Internal Revenue Code of 1954 as amended and in effect during the years in issue.
The facts relevant to the instant motion are not in dispute. We shall describe only so much of this case as is necessary to an understanding of the instant motion.
Petitioner is a corporation with its principal place of business in Los Angeles, Calif. Petitioner filed its corporate Federal income tax returns for its 1974, 1975, and 1976 fiscal years with the Office of the Internal Revenue Service at Fresno, Calif.
On May 15, 1979, respondent mailed a section 534 (b) notification to petitioner. It read in pertinent part as follows:
We propose to issue you a Notice of Deficiency for the [fiscal 1974, 1975, and 1976] tax years for the tax that section 531 of the Internal Revenue Code requires be paid on accumulated earnings.
If you believe your earnings and profits did not accumulate beyond the reasonable needs of your business, you may submit a statement explaining your reasons and include facts sufficient to show the basis for them. We can then determine whether the Notice of Deficiency should be issued. The statement should be in triplicate, and the original must be certified as true and correct by an authorized officer of your corporation. Please submit it to us within 60 days of the date of this letter.
On June 25, 1979, respondent mailed to petitioner a notice of deficiency as proposed in the quoted letter. Petitioner at no time responded to the section 534 (b) notification, but it did timely petition this Court for a redetermination of the deficiency asserted by respondent.
The general rule in this Court is that the burden of proof is upon the taxpayer. See Rule 142, Tax Court Rules of Practice and Procedure. That general rule applies to deficiencies asserted upon the basis of section 531 (see also secs. 532 and 533), subject to a legislatively created limited exception. Section 534 provides in pertinent part as follows:
(a) GENERAL RULE. — In any proceeding before the Tax Court involving a notice of deficiency based in whole or in part on the allegation that all or any part of the earnings and profits have been permitted to accumulate beyond the reasonable needs of the business, the burden of proof with respect to such allegation shall —
(1) if notification has not been sent in accordance with subsection (b), be on the Secretary, or
(2) if the taxpayer has submitted the statement described in subsection (c), be on the Secretary with respect to the grounds set forth in such statement in accordance with the provisions of such subsection.
(b) NOTIFICATION BY SECRETARY. — Before mailing the notice of deficiency referred to in subsection (a), the Secretary may send by certified mail or registered mail a notification informing the taxpayer that the proposed notice of deficiency includes an amount with respect to the accumulated earnings tax imposed by section 531.
(c) STATEMENT BY TAXPAYER. — Within such time (but not less than 30 days) after the mailing of the notification described in subsection (b) as the Secretary may prescribe by regulations, the taxpayer may submit a statement of the grounds (together with facts sufficient to show the basis thereof) on which the taxpayer relies to establish that all or any part of the earnings and profits have not been permitted to accumulate beyond the reasonable needs of the business.
Respondent has prescribed 60 days. Sec. 1.534-2 (d)(2), Income Tax Regs.
Respondent asserts that he complied with the requirements of section 534 (b) and that petitioner did not comply with the requirements of section 534 (c). Respondent concludes that the burden of proof will be upon petitioner to establish that its earnings and profits have not been accumulated beyond the reasonable needs of its business. See secs. 531 through 534.
Petitioner's position is simply that it should be excused from satisfying section 534 (c) because respondent mailed petitioner its notice of deficiency before the section 534 (c) response was due. See sec. 1.534-2 (d)(2), Income Tax Regs. Petitioner argues that the response contemplated by section 534 (c) is intended to allow a taxpayer to apprise respondent of reasons and supporting facts sufficient to undermine the wisdom of issuing a notice of deficiency. A section 534 (c) response sent to respondent subsequent to issuance of the notice of deficiency is too late to do any good, so petitioner asserts, and therefore we should not require of petitioner that which is vain and useless.
By its own terms, section 534 (b) requires no more of respondent than that he mail the notification "Before" mailing the notice of deficiency. On the other hand, there is force to petitioner's argument that the notice of deficiency should not be mailed until receipt of and reflection upon a taxpayer's section 534 (c) response or expiration of the response period. Indeed, respondent has adopted this timetable for most situations. See Rev. Proc. 56-11, 1956-1 C.B. 1028.
The legislative history of section 534 elucidates the evils which that section was designed to eradicate. As the Senate Finance Committee observed, "The poor record of the Government in the litigated cases in this [accumulated earnings] area indicates that deficiencies have been asserted in many cases which were not adequately screened or analyzed." The committee further noted that "taxpayers were put to substantial expense and effort in proving that the accumulation was for the reasonable needs of the business" and that taxpayers complained that the accumulated earnings tax "is used as a threat * * * to induce settlement on other issues," a threat which is buttressed by "the burden of proof which the taxpayer is required to assume." In addition, the committee observed that, as to the accumulated earnings tax itself, "many small taxpayers may have yielded to a proposed deficiency because of the expense and difficulty of litigating their case under the present rules." See S. Rept. 1622, 83d Cong., 2d Sess. 70 (1954).
A taxpayer's ability to shift the burden of proof to respondent as provided for in section 534 undercuts the threat potential of a proposed accumulated earnings and profits tax deficiency, and that is true whether the section 534 (c) response is written before or after issuance of the notice of deficiency. Seen as nothing more than a bargaining chip, the section 534 (c) response need not be read — only written — to be fully effective. However, it in fact was intended to be much more.
In light of the explicit congressional concern "that deficiencies have been asserted in many [accumulated earnings tax] cases which were not adequately screened or analyzed," respondent admits that part of section 534's function is to "encourag[e] the Internal Revenue Service to be more deliberate than it had been in the past." Such deliberation can result only if respondent reads and considers a taxpayer's section 534 (c) response before issuing a notice of deficiency, and we are confident that Congress intended for respondent to do just that.
We note that, when a taxpayer's conduct causes respondent to believe that delay will jeopardize the assessment or collection of taxes, Congress has provided that the notice of deficiency constitutes the sec. 534 (b) notification. See sec. 534 (d). Had Congress intended that sec. 534 be no more than a bargaining chip, it could easily have provided that the notice of deficiency constitute the sec. 534 (b) notification in all cases.
In Rev. Proc. 56-11, supra, respondent states that "As a general rule, the deficiency notice will not be issued until the period of time * * * for submission of the [section 534 (c)] statement has elapsed," subject to modification "in any case where the impending expiration of the statutory period of limitation, or similar compelling circumstances, require earlier issuance of the deficiency notice." In the instant case, respondent issued the notice of deficiency to avoid the imminent running of the statute of limitations as to 2 of the 3 years in dispute. However, respondent's section 534 (b) notification did not inform petitioner of the possibility of an unusually early issuance of a notice of deficiency, nor did it cite Rev. Proc. 56-11, supra. In addition, respondent has not alleged that petitioner refused to execute a consent to extend the limitation period (see sec. 6501 (c)(4)) (in fact, petitioner had already executed such a waiver for 1 of the years at issue), nor that the approaching deadline was the result of anything beyond respondent's own dilatory efforts. In short, there was no need to hurry as to 1 taxable year involved herein, and probably no need to hurry as to any.
From the foregoing, it is clear that petitioner's arguments have much force. Nonetheless, we feel constrained to hold that section 534 must be read to provide that if respondent decides to mail a section 534 (b) notification, it may be mailed at any time before issuing the notice of deficiency and that, in that event, it is incumbent upon the taxpayer to respond whether or not he has received a notice of deficiency if the taxpayer wishes to attempt to shift the burden of proof. The language of section 534 will simply bear no other construction.
Our view is reinforced by the provisions of section 534 (d), relating to jeopardy assessment situations, which provide that a deficiency notice is the notification described in section 534 (b) and permit the taxpayer to include its section 534 (c) statement in its petition to this Court. Admittedly, this view of section 534 allows respondent to undermine the objective of that section. Indeed, respondent has recognized this consequence by providing in Rev. Proc. 56-11, supra, that he generally will not do so (see p. 1164 supra), and we expect (and we assume that Congress expects) that respondent will be true to his word. But the hard fact is that there is nothing in section 534 which permits the issuance of a deficiency notice to excuse the taxpayer from observing the requirements as to the time within which its section 534 (c) statement should be filed.
Although we are satisfied that the issuance of a notice of deficiency does not dispense with the obligation of a taxpayer to submit a section 534 (c) statement if it wishes to attempt to shift the burden of proof and that this rule should henceforth be applied (see generally Hicks Nurseries, Inc. v. Commissioner, 62 T.C. 138, 143 (1974), revd. on other grounds 517 F.2d 437 (2d Cir. 1975)), we are constrained to fashion a modification to meet the particular factual situation herein. At the time the deficiency notice was issued, some 20 days remained of the 60-day period specified in respondent's notification. Petitioner herein quite reasonably believed that respondent's actions had excused it from writing what it believed to be a meaningless letter, and this belief was strongly supported by respondent's section 534 (b) notification. Compare Miller v. United States, 500 F.2d 1007 (2d Cir. 1974); Exchange Savings Bank of Berlin v. United States, 226 F. Supp. 56 (D. Md. 1964). Although it is true that Rev. Proc. 56-11, supra, might have warned this petitioner of an anticipatory notice of deficiency, respondent's section 534 (b) notification did not refer to that revenue procedure but instead served only to confuse. Cf. Corn Belt Hatcheries of Arkansas, Inc. v. Commissioner, 52 T.C. 636, 639-640 (1969). Moreover, respondent's stated position in Rev. Proc. 56-11, supra, with respect to modification of his general rule as to the issuance of a deficiency notice does not apply to 1 of the 3 taxable years in dispute.
Because respondent issued the notice of deficiency before petitioner's section 534 (c) response was due, respondent will not be prejudiced if we afford this petitioner an opportunity to submit that response now. Cf. Bell Fibre Products Corp. v. Commissioner, 65 T.C. 753, 763 n. 6 (1976), and cases cited thereat. We feel the appropriate disposition is to deny respondent's motion and allow this petitioner to submit to respondent (filing a copy with the Court) its section 534 (c) response within 30 days after service of the order hereinafter provided for, i.e., the period of time equal to that of its section 534 (c) response time which remained when respondent issued the notice of deficiency, plus 10 days to allow for mailing time. Obviously, the question of location of the burden of proof will have to abide the event of such submission and a determination of the sufficiency of the statement. An appropriate order will be issued.
If such a statement is not timely submitted, the burden of proof of course will remain with petitioner.
OCPROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONS, 76 T.C. 1167 (1981) MO
PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONS
T.C. Memo. Name
1981 — 231 Abrams, Paul and Melba, et al. 1981 — 259 Adamczyk, Frank J., Estate and Gladys F. 1981 — 285 Adamson, Augustus E. and Bernice B. 1981 — 285 Adamson, L.M., Jr., Trust 1981 — 285 Adamson, Ray P. 1981 — 241 Afshar, Nasser G. 1981 — 245 Aladdin Industries, Inc. Subsidiaries 1981 — 136 Allena Estate (a Trust) 1981 — 247 Andrews, Lee D. and Fanny L. 1981 — 334 Anspach, Paul L. and Helen 1981 — 159 Aslam, Saghir A. and Bushra S. 1981 — 11 Ates, Leroy D. and Mildred F. 1981 — 208 Austin, Irvin E. and Nancy 1981 — 21 Avison, Lilian A. 1981 — 90 Babcock, James S. and Nancy 1981 — 137 Baker, F.J. Torrance and Millicent R. 1981 — 221 Ball, Terry J. 1981 — 256 Barrer, Faith 1981 — 256 Barrer, Roger A. 1981 — 146 Bass, Edward G., Jr., and Marion L. 1981 — 77 Baumgartner, Calvin L. and Marcella M. 1981 — 161 Bearden, Alice Christine and Howell Carl 1981 — 64 Bedson, James E. 1981 — 69 Belcher, Fred N. 1981 — 69 Belcher, Fred N. and Sandra L. 1981 — 106 Berry, Henry R. 1981 — 251 Best, Bushnell 1981 — 244 Blackman, Sol M. and Marianne, et al. 1981 — 41 Blake, Stanley I., M.D., P.C. 1981 — 70 Blaser, Bonnie J. 1981 — 300 Bode, Calvin E. and Floramye C. 1981 — 224 Boggs, William I., Jr., and Jacquelin 1981 — 258 Boucher, Robert W. and Bernice L. 1981 — 336 Brandywine Products, Inc. 1981 — 97 Branscomb, Warren D. 1981 — 338 Branson, David L. 1981 — 231 Breakstone, Gerald J. and Leona 1981 — 114 Bremson, Charles D. 1981 — 268 Breon, Leonard R. and Evelyn T. 1981 — 295 Bronstein, Leonard and Marilyn 1981 — 294 Brown, James L. 1981 — 75 Brown, M. Hunter 1981 — 160 Brusey, Walter G. 1981 — 165 Buckner, Mac 1981 — 103 Bumpass, Julius M. 1981 — 131 Burgess, T. David and Susan M. 1981 — 186 Burke, Norman E. 1981 — 95 Calbom, John E. and Melodie 1981 — 79 Canale, Louis J. 1981 — 80 Caplette, Raymond J. 1981 — 202 Carl, Nicholas P. and Betty 1981 — 117 Carlson, Frank L. and Mariane 1981 — 298 Carpenter, David G. and Claudette R. 1981 — 289 Carr, James P. and Yvonne C. 1981 — 126 Carter, Thomas G. and Marjorie A. 1981 — 157 Castaneda-Benitez, Miguel A. 1981 — 87 Castorina, Rosario 1981 — 197 Center Hardware Co. 1981 — 308 Chappell, Gordon A. and Olympia K. 1981 — 162 Chase, Dora Aileen 1981 — 194 Chipman, E.C., Jr., and Agnes 1981 — 102 Clark, Mary H. 1981 — 29 Cleveland, Paul J. 1981 — 48 Cole, Daniel W. and Carolyn O. 1981 — 142 Columbia Steak House II, Inc. 1981 — 47 Coscia, Stanley Wesley 1981 — 69 Costa, Joseph 1981 — 19 Cousino, Paul W. 1981 — 40 Currey, Frances Hampton, Estate 1981 — 331 Dale, Robert 1981 — 203 Damm, Marvin V. and Nina M. 1981 — 58 Daniels, Paul W. and Juanita S. 1981 — 178 Davis, William E. Sons, Inc. 1981 — 229 Deely, Carroll L. and Wilda (supplemental) 1981 — 275 DeGier, Donald, Administrator 1981 — 318 Dellwo, John Steven 1981 — 17 DeMonaco, David A. 1981 — 332 Denman, Donald E. and Pamela 1981 — 24 Deukmejian, George and Jean 1981 — 69 Diaz, Miguel A. and Felicia N. 1981 — 36 Dickinson, Clarence W., Estate 1981 — 242 DiMino, Cecilia M. and Joseph A. 1981 — 311 Dixon, Osie B. and Eddie 1981 — 150 Donovan, Donald F. and Grace 1981 — 150 Donovan, Donald F. and Grace L. 1981 — 51 Dotson, Arthur James 1981 — 283 Dowd, John Thomas, Jr. 1981 — 228 Draper, Ellerslie J. and Anna M. 1981 — 325 Duffey, James J., Jr., and Maureen O. 1981 — 246 Duley, Carol Dean 1981 — 246 Duley, Orville E. and Dorothy R. 1981 — 69 Dunlap, Dottie M. 1981 — 66 Edens, William F., II, and Charlene M. 1981 — 123 Ellis Banking Corp. 1981 — 45 Ellis, Peter R. and Rosalind O. 1981 — 148 Ellor, Gwenneth Joyce and James Victor 1981 — 255 Encyclopaedia Britannica, Inc. 1981 — 78 Estes, Homer T., Jr. 1981 — 57 Farber, Michael O. 1981 — 185 Farmers National Bank Trust Co. of Ashtabula, Executor 1981 — 16 Faw, Paul A. and Ella M. 1981 — 105 Feistman, Eugene G. and Lorraine B. 1981 — 99 Felix, Peter G. and Angle P. 1981 — 180 Felts, W.D. and Laverne 1981 — 179 Field, Steven D. and Faith A. 1981 — 248 Financial and Investment Planning, Inc. 1981 — 233 Finch, Earl 1981 — 14 Fling, Richard A. and Ann L. 1981 — 305 Florence, Ronald L. 1981 — 32 Foerster, James A. and Muriel (deceased) 1981 — 61 Foes, Courtney F., Jr., and Constance 1981 — 61 Foos, Helen L. 1981 — 69 Fraginals, Evelio P. 1981 — 235 Franck, Richard L. and Dolores L. 1981 — 156 Frank Spenger Co. 1981 — 320 Freed, Irma Mae, Executrix 1981 — 9 French, Harland W. 1981 — 91 G W Leach Co. 1981 — 341 Gans, Robert I. and Susan J. 1981 — 214 Gatling, Judah, Trustee 1981 — 204 Gee, Ralph H. and Clara J. 1981 — 260 Geer, Robert E. and Patricia A. 1981 — 71 Gerlach, Charles J. and Beatrice C. 1981 — 71 Gerlach, Charles J., Family Estate (a Trust) 1981 — 248 Gherman, Henry and Joan, et al. 1981 — 240 Gibson, Hope H., Jr., and Lynette S. 1981 — 34 Gil, Ramon 1981 — 69 Giuliano, Salvatore and June L. 1981 — 191 Glass, Maude V., Estate 1981 — 223 Goldman, Abraham and Pearl 1981 — 96 Goldstein, William M. and Judith 1981 — 76 Gonsky, Helen P. 1981 — 154 Graves, Bruce B. and Ruth K. 1981 — 1 Gray, Paul F., Jr., and Wilma 1981 — 244 Gregory, Theodore and Matula 1981 — 100 Grilliot, Louis R. and Kathleen M. 1981 — 101 Grubart, Harold W. 1981 — 104 Gualtieri, Frank A., Jr. 1981 — 312 Guarino, Joseph J. and Lorraine 1981 — 13 Haack, Frank F., Jr., and Carol S. 1981 — 234 Hagerty, William J. 1981 — 143 Hall, Daryl B. 1981 — 199 Hammond, James W., Jr., and Donna M. 1981 — 141 Hamsher, C. David and Mary Jane 1981 — 326 Hankins, William Edwin, Estate 1981 — 98 Hansen, Paul M. 1981 — 320 Harms, Carl L., Estate 1981 — 290 Harnack, Leonard J. 1981 — 46 Harris, Oliver G. and Wilma L. 1981 — 211 Harrison Farms, Ltd. 1981 — 211 Harrison, John M. and Jane M., et al. 1981 — 211 Harrison, John R. and Carolyn 1981 — 314 Hartman, Tobias and Beatrice J. 1981 — 209 Hathaway, Benjamin H. and Mary L. 1981 — 218 Heinzelman, Richard E. 1981 — 155 Hellwarth, George A. and Julie M. 1981 — 183 Hickey, Thomas J. 1981 — 195 Hiers, Luther L., Jr., and Lynda 1981 — 10 Hill, Hamilton D. and Millie K. 1981 — 189 Hirschel, Joel 1981 — 317 Homick, Steven M. and Dolores 1981 — 324 Hope, Grover H. and Mary L. 1981 — 37 Horner, Thomas P. and Taria B. 1981 — 291 Hossbach, Raymond A. 1981 — 271 Howard, Clarence R. and Helen D. 1981 — 250 Howard, Jack R. and Eleanor Harris 1981 — 175 Hudson, Louise 1981 — 129 Huffman, Donald Leroy 1981 — 140 Hughes, Carl D., Jr. 1981 — 33 Hutchins, Arleigh H. and Isabel L. 1981 — 33 Hutchins Standard Service 1981 — 158 Iverson, Doyle 1981 — 252 Jackson, Eddie 1981 — 81 Jacobs, Daniel T. and Margaret R. 1981 — 261 Jacobson, Daniel 1981 — 261 Jacobson, James O., Family Estate (a Trust), et al. 1981 — 261 Jacobson, James O. and Karen G. 1981 — 261 Jacobson, Mark 1981 — 261 Jacobson, Steven 1981 — 262 Jamison, George H. and Ann K. 1981 — 44 Jernigan, Edward L. and Virginia M. 1981 — 31 Johnson, Henry James, Jr. (a.k.a. Henry Lee Johnson, Jr.) 1981 — 69 Johnson, Robert E. and Soccorro E. Vidro 1981 — 55 Johnson, William, Jr., and Janie J. 1981 — 69 Kadmiri, Hadji M. and Judith I. 1981 — 222 Kahl, David M. and Barbara 1981 — 313 Keen, Sidney 1981 — 69 Kelley, Mary Ann 1981 — 329 Kielts, Theodore R. and Anne M. 1981 — 144 Kinsey, William G. and Doris L. 1981 — 201 Kirschner, Edward and Eva 1981 — 292 Klimate Master, Inc. (d.b.a. Klimate Master Pools) 1981 — 133 Kling, Frederick J. and Margaret R. 1981 — 5 Kluge, John W. and Yolanda 1981 — 306 Knight, Robert S. 1981 — 315 Kozloff, Michael S. 1981 — 231 Kramer, James S. and Susan B. 1981 — 207 Kuhn, Walter E. 1981 — 207 Kuhn, Walter E. and Wilma, et al. 1981 — 207 Kuhn, Wilma E. 1981 — 28 Lake Superior District Power Co. 1981 — 284 Lamark Shipping Agency, Inc. 1981 — 334 Lamco, Inc. 1981 — 145 Landphier, James L. and Gladys A. 1981 — 217 Lange, Kenneth T. 1981 — 239 Laurie, Joh C. and Anita 1981 — 72 Law Publications, Inc. 1981 — 192 Lawver, Robert W. and Dorla H. 1981 — 26 Lee, Edward C. 1981 — 170 Levin, Evelyn B., Estate 1981 — 49 Lewis, Buster G. and Wanda S. 1981 — 214 Liebau, Martin, Trustee 1981 — 121 Liljequist, Leon R., Estate and Muriel S. 1981 — 69 Limon, Lonnie and Zenaida 1981 — 205 Linder, Joseph and Freddie 1981 — 42 Lingham, Princess E.-L. 1981 — 337 Lipp, Frances R. 1981 — 243 Lockwood, James E. 1981 — 69 Longworth, James K. and Mary Ann 1981 — 122 Lonsdale, Eugene M., Sr., and Patsy R. 1981 — 69 Lucero, Albert G. and Rosalie 1981 — 89 Lum, Chew Hing 1981 — 136 Lundgren, Allan and Ena 1981 — 136 Lundgren, Allan and Ena, Trustees 1981 — 108 Lysiak, Alice 1981 — 253 Mall, David and Adelle 1981 — 169 Mantzel, Thomas T. and Pamela S. 1981 — 339 March, William E. and Carla 1981 — 168 Martz, Madeleine R. 1981 — 267 Mason, Robert D. and Vivian G. 1981 — 119 May, Eugene J. and Louise S. 1981 — 60 McArdle, Hazel, Estate 1981 — 287 McCann, Robert T. and Marylin 1981 — 68 McCurry, Evelyn E. 1981 — 68 McCurry, Robert E. 1981 — 282 McDade, Carolyn 1981 — 25 McInnis, Cathy 1981 — 181 McKinney, Edith G. and Estate of James R. 1981 — 270 McLaughlin, Francis D. and Bridget J. 1981 — 196 McManus, Thomas K. and Margaret F. 1981 — 86 McNeice, Neil E. and H. Maxine 1981 — 215 Meeker, Orville W. and Hildegarde 1981 — 182 Menard, Inc. 1981 — 72 Meredith, Helen A., Estate, et al. 1981 — 72 Meredith Properties, Inc., No. One 1981 — 72 Meredith, Travis C. 1981 — 72 Meredith, Travis, Estate 1981 — 335 Metro Land Co. 1981 — 69 Michell, Martine M. 1981 — 225 Milkowski, Joseph T. and Irene 1981 — 296 Miller, Lloyd B. 1981 — 249 Miller, Ronald L. 1981 — 15 Miller, Sanford 1981 — 185 Mitchell, Antoinette P., Estate 1981 — 280 Monaghan, Peter J. 1981 — 280 Monaghan, Peter J. and Meriul D. 1981 — 110 Moni, Albert R. 1981 — 163 Montane, Breeze Brezina 1981 — 69 Montano, Osvaldo 1981 — 293 Morelli, John D., Jr. 1981 — 35 Mores Steel Co. 1981 — 171 Muir, Fredric Woodson 1981 — 171 Muir, Susan Carol 1981 — 84 Myers, Corneal B. and Ann P. 1981 — 113 Nachison, Harold 1981 — 172 Neal, Robert Lee and Jo Anne 1981 — 39 Neve, Rolland A. and Elaine P. 1981 — 231 Newmark, Irving S. and Muriel C. 1981 — 321 Nickerson, Melvin and Naomi W. 1981 — 69 Nieto, Antonio M. 1981 — 263 Nitsche, Charles J. and Maude J. 1981 — 63 Numa Co., Ltd. Subsidiaries 1981 — 22 O'Connell, Thomas W. 1981 — 151 O'Connor, Stan (Stanley E. O'Connor) 1981 — 6 Oden, Carroll E. and Valta L. 1981 — 184 Oden, Leonard O. and Virginia B. 1981 — 59 Okamoto, George 1981 — 177 Old Colony Insurance Service, Inc. 1981 — 176 Olken, Jack R. 1981 — 124 Oiler, Frank G. and Patricia J. 1981 — 50 Onstott, Carroll A. and N. Naomi 1981 — 279 O'Rourke, Thomas R. and Helen G. 1981 — 111 Orr, William C. and Cassie E. 1981 — 304 Ostrand, Gerald A. 1981 — 193 Owens, Russell G., Jr., and Kay H. 1981 — 2 Paguio, Roman Q. and Rosalinda C. 1981 — 20 Papp, Michael 1981 — 20 Papp, Michael and Betty 1981 — 299 Parmenter, Robert C. 1981 — 43 Patterson, Nicholas C. and Molly G. 1981 — 288 Patton Richardson, Inc. 1981 — 277 Paul, Bernice M. 1981 — 188 Peck, Leatrice K. 1981 — 134 Perry, James A. and Judith A. 1981 — 210 Pershing, Marjorie J. 1981 — 210 Pershing, Richard G. 1981 — 210 Pershing, Richard G. and Marjorie J., et al. 1981 — 83 Peters, Gene R. 1981 — 285 Petty, R.M. and Allene A., et al. 1981 — 52 Pickren, Charles A. 1981 — 254 Pierce, Glenn E., Jr. 1981 — 254 Pierce, Margaret H. 1981 — 3 Pimpton, Robert L. and Reolure 1981 — 310 Plate, Arthur C. and Maureen W. 1981 — 303 Pontel, Gerald and Marian 1981 — 303 Pontel, Gerald W., Family Estate (a Trust) 1981 — 69 Powers (Belcher), Sandra L., et al. 1981 — 187 Puryear, Robert B. and Hazel 1981 — 62 Radlek, Roy S. 1981 — 138 Raemer, Wilfrid M. and Alma J. 1981 — 285 Ragsdale, Edward S., Estate and Wynette A. 1981 — 322 Ragsdale, Edward S., Estate and Wynette A. 1981 — 322 Ragsdale, Wynette A. 1981 — 130 Randall, Robert Gerald, II, and Linda P. 1981 — 153 Raskin, Martin E. and Marilyn K. 1981 — 333 Rather, Sam and Estelle 1981 — 56 Rauchwerger, Joram 1981 — 107 Ravin, Michael J. and Barbara S. 1981 — 12 Record Wide Distributors, Inc. 1981 — 53 Reich, Susan 1981 — 69 Reid, Charles H. 1981 — 69 Reid, Charles H. and Vikki D. 1981 — 275 Reiners, William LaVerne, Estate 1981 — 120 Reinke, Theodore S. and Melanie O. 1981 — 238 Rekeczky, Michael and Rosalia 1981 — 125 Ristic, Raymond P. and Karen I. 1981 — 69 Roger, Pierre and Rita R. 1981 — 18 Roloff, Leroy Fred and Rose 1981 — 273 Roman Systems, Ltd. 1981 — 330 Root, John W. and Thelma J. 1981 — 272 Roth, William and Margaret 1981 — 257 Ruecker, Norman H. and Betty L. 1981 — 82 Russell, John C. and Virginia 1981 — 230 Ruwe, Lee O. and Janet 1981 — 226 Sagona, Gerald J. and Nancy G. 1981 — 69 Sanchez, Bernardo 1981 — 69 Sanger, Robert 1981 — 167 Sap, Donald and Patricia I. 1981 — 278 Savage, John E. and Jacqueline 1981 — 27 Schaeffer, Milton T. and Joan H. 1981 — 341 Schatz, Suzanne (formerly Suzanne Gans) 1981 — 38 Schmidt, Marjorie A. 1981 — 81 Schurger, Paul L. and Anne C. 1981 — 116 Schwartz, Lucille 1981 — 94 Schwarz, Adolph and Carol 1981 — 232 Self, J. Howard and Doris K. 1981 — 94 Serlin, Sheldon and Marsha 1981 — 319 Sessions, William A. and Zenobia D. 1981 — 69 Sheffield, Sharron I. 1981 — 327 Shroyer, Wallace K. and Bette J. 1981 — 264 Shuman, Donald F., Equity Trust 1981 — 264 Shuman, Donald F. and Loraine B. 1981 — 198 Simon, Burton and Joan, et al. 1981 — 198 Simon, Burton, as Guardian for Steven Keith Simon 1981 — 198 Simon, Lauren A. 1981 — 316 Small, Ray F. 1981 — 219 Smith, Albert C. and Marie L. 1981 — 149 Smith, Ronald T. and Elaine L. 1981 — 328 Snarski, Martin R. and Anna K. 1981 — 216 Snyder, Atlee D. 1981 — 216 Snyder, Atlee D., Transferee 1981 — 4 Sortillon, Marco J. and Margaret A. 1981 — 200 Southeast Banks Trust Co., Co — Personal Representative 1981 — 115 Speelman, Mildred 1981 — 164 Spencer, Donald E. and Rubbie R. 1981 — 156 Spenger, Frank, Sr., Estate and Marcella 1981 — 152 Stazer, Alan K. and Katalin V. 1981 — 118 Steele, James R. and Elizabeth A. 1981 — 276 Steffen Insurance Agency, Ltd., Retirement Plan 1981 — 212 Steiner, Milton C. 1981 — 212 Steiner, Norma D. 1981 — 85 Stephens, Charles L. 1981 — 85 Stephens, Charles L. and Nada Rae Evens (formerly Nada Rae Stephens) 1981 — 127 Stevenson, Cyril, Jr. 1981 — 92 Stoddard, Delbert and Gertrude 1981 — 88 Storey, Eileen E. 1981 — 173 Stradling, Lonnie Lee 1981 — 139 Sundheim, John J. and Janice A. 1981 — 236 Swann, Ephraim J. and Gwen W. 1981 — 132 Swanson, Robert E. and Shirley A. 1981 — 340 Syracuse, Sam J. and Alma I. 1981 — 60 Talbot, Patricia Potter 1981 — 309 Tapper, Gary W. and Sandra L. 1981 — 200 Tate, L. Hayes, Co-Personal Representative 1981 — 8 Taylor, Francis E. 1981 — 214 Taylor, Richard, Trustee 1981 — 302 Thelen, Clarence, Family Estate (a Trust) 1981 — 302 Thelen, Clarence J. and Sue A., et al. 1981 — 174 Thomas, Ellen Rae 1981 — 128 Thomas, Norman C. 1981 — 200 Thompson, Gordon E., Jr., Estate 1981 — 307 Todd, Peter 1981 — 74 Treatman, David M. 1981 — 190 Trowbridge, Milton Elmo and Elizabeth 1981 — 214 Truth Tabernacle 1981 — 23 University of Maryland Physicians, P.A. 1981 — 30 Van Huff, Albert M. and Judith A. 1981 — 237 Van Tol, Hubert J. and Lois J. 1981 — 227 Velvet Horn, Inc. 1981 — 69 Villalvazo, Alejandro and Guadalupe 1981 — 67 Voelker, William G. 1981 — 281 Waitzkin, Howard B. and Barbara A. Waterman 1981 — 274 Wallace, Nicholas G. and Isabel M. 1981 — 336 Walsh, Daniel and Marguerite 1981 — 93 Walton, Glen 1981 — 7 Waterman, Mark J. 1981 — 323 Weber, Barbara B. 1981 — 323 Weber, Herbert N. and Rita G. (Wallsh) 1981 — 301 Weightman, George H. 1981 — 266 Wenger, Alfred L., Family Estate (a Trust) 1981 — 266 Wenger, Alfred L. and Laura E. 1981 — 166 Weston, E.C. and Louise P. 1981 — 69 Whiddon, Chester R. and Betty B. 1981 — 213 Whipple, Robert P. 1981 — 220 White, Douglas B. and Barbara A. 1981 — 73 White, Russell H. and Belva J. 1981 — 147 White, William C. and Kathleen J. 1981 — 269 Wilcox, Alfred E. and Brenda M. 1981 — 54 Williams, Charles M. and Estate of Patricia 1981 — 135 Williams, Curtis 1981 — 206 Wilmoth, Juan L. and Karel J. 1981 — 69 Woods, Mary F. 1981 — 286 Woolf, John A. and Estate of Sandra D. 1981 — 65 Wright, Ronald W. and Constance J. 1981 — 265 York, Walter W., Family Estate (a Trust) 1981 — 265 York, Walter W. and Mary Lou 1981 — 109 Young, William A. 1981 — 112 Zahler, William P. and Rowena L. 1981 — 244 Zimmerman, Howard S. 1981 — 297 Zohoury, Badi and Wilma J.