Up to a point, this lowball valuation will pass muster at the IRS. In a typical FLP Dad and Mom remain in control.
Dad George and mom Lorraine embody every quality known to tweak a teenager.
Des Moines, Iowa (CNN) -- For college students, winter break is a time for vegging out and relying on mom and dad to do the laundry.
You are all heroes -- from the moms and dads who keep your families together while your loved ones are serving overseas, to the grandparents who step in with much needed support, to the children who are strong and brave while mom and dad are away.
' And if we spoke of Oedipus killing his dad and marrying his mom, that just wouldn't sound like something worth poking your eyes out over.
Martha's daughter, who is the only family member to keep a slender tether to AWOL mom, doesn't understand the flight response but fills in her mother's shoes perfectly, taking care of dad and even replacing mom as kindergarten teacher.
I'm a sister to my brother and sisters, and a daughter to my mom and dad.
To stop being husband and wife but still remain mom and dad.
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To the parents who watch their sons and daughters go off to war, and the children who wonder when mom and dad is coming home.
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And instead of go looking for where mom and dad are or sibling, I just start walking ...(unintelligible) here.
And like so many of you, our first reactions were not as a President and First Lady, but as a Mom and Dad.
In fact, when I was a kid, I used to write these songs and I used to sneak into my mom and dad's room.
Her athleticism, likeable personality and back story that includes a dad deployed in Afghanistan and a mom working three jobs has everyone hooked.
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Both are in contrast to the younger Millennials who have fewer financial responsibilities and can often rely on the Bank of Mom and Dad for help.
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It starts, like a high school dance, with groups of boys and girls in separate clumps, occasionally shaking hands and checking each other out while mom and dad stay discreetly in the background.
In the last year alone, the miniature fashion icon has popped up in more than 1, 000 news articles and has graced more tabloid covers than her mom, dad and nearly every other star in Hollywood.
Jobs are scarce, student debt is overbearing, and their typical go-to money sources mom and dad are tapped out.
Instead of setting up new households of their own, the young (and not so young) are moving back in with mom and dad.
Mr. Moore recalls working with one set of siblings who didn't learn until their 50s that their parents had left them millions and, rather than being delighted, were disturbed their mom and dad had kept the secret from them.
President GEORGE W. BUSH: ...and our military families, represented here this evening by Sergeant Norwood's mom and dad, Janet and Bill Norwood.
Their parents, a pediatrician dad and math-teacher mom, emigrated from Hong Kong to Adelaide.
Dad was a physician and Mom was a nurse and both worked hard to serve the very poor.
The boy told police "he was tired of his dad hitting him and his mom, " and that he thought his father was having an affair that might contribute to the family's break-up.
It was just him, his little sister and his mom because his dad had dealings with drugs and alcohol.
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That child sitting in foster care year after year after year is not going to their social worker and saying, 'I only want a mom-and-dad home.
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Then, mom and dad can see another side of the city once the sun sets.
The kids get the rest -- at a discounted value -- when Mom and Dad die.
Mom and Dad own a 1% general partnership interest that gives them full control.
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