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Petitioner offered the testimony of Richard, Linda, and
Marsha to establish decedent's intent. Richard testified that he
was in decedent's hospital room when she asked Marsha to make
gifts to family members. Our analysis of the record as set forth
below leads us to conclude that this event never occurred.
Linda's testimony was vague and unconvincing. She stated that
decedent intended to make gifts to family members, but could not
recall whether it was Marsha or decedent that provided her with
this information. Marsha's testimony, however, is the key
element in our determination whether decedent intended to make
these transfers.
Marsha testified that decedent kept her checkbook at the
hospital and that she and decedent wrote their checks out of this
checkbook. The record indicates, however, that (1) on December
12, 1990, decedent wrote checks numbered 2299, 2300, 2301, 2302,
2303, 2305, and 2306; (2) on December 15, 1990, Marsha wrote
eight $10,000 checks numbered 2425, 2426, 2430, 2433, 2434, 2435,
2439, and 2440; and (3) from December 21, 1990, through January
3, 1991, decedent wrote checks with numbers ranging from 2312 to
2333. The check numbers would not be so out of sequence if they
were written, as Marsha says, only days apart and out of the same
checkbook.
When Marsha was asked on direct examination why the $10,000
checks dated December 15, 1990, were not deposited by her and the
other donees until January, she replied that "we were all
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