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Hornberger’s medical expenses. By 1992, Mr. Clay increased
petitioner’s monthly allowance to $2,500.
Mr. Clay’s Demise
From 1986 to 1992, Mr. Clay prepared the annual tax returns
for petitioner and the trust. Petitioner usually went to Mr.
Clay’s office to sign her individual tax returns. She generally
was not provided an opportunity to review the returns; rather, Mr.
Clay had the return open to the signature page, and petitioner was
instructed to sign it. Mr. Clay alone signed the trust fiduciary
income tax return; petitioner never saw this return.
During the fall of 1992 (at the age of 88), Mr. Clay suffered
several heart ailments; his strength and physical endurance
weakened. On several occasions during the latter part of 1992, Mr.
Clay fell in the parking lot outside his law office. His falls and
physical condition resulted in his hospitalization on several
occasions in late 1992 and in early 1993.
Concurrently, Mr. Clay was the care provider for his wife, who
suffered from Alzheimer’s disease. In late November 1992, they
moved from the family home to the Palm Springs Retirement
Community. Mr. Clay continued practicing law, going to his office
when possible.
In early 1993, Mrs. Hunter and Mr. Dowdy were aware of Mr.
Clay’s deteriorating health and periodically discussed with him the
progress he had made regarding the preparation and filing of the
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