Trust under the trust of Charles G. Berwind F/B/O David M. Berwind, Jr., Valerie L. Pawson, D. Michael Berwind, Jr., David M. Berwind III and Richard D.R. Berwind, Trustees; Trust under the trust of Charles G. Berwind F/B/O Linda Berwind Shappy, Linda Berwind Shappy, Russell F. Shappy, Jr. and Dennis R. Delaney, Trustees; and Trust under the trust of Charles G. Berwind F/B/O Gail Berwind Warden, Gail Berwind Warden, Duncan C. Warden and Dennis R. Delaney, Trustees, all as successor trusts to the Charles G. Berwind trust, Petitioners

U.S. Tax Court