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FINDINGS OF FACT1
Ruth J. Casey, decedent, was domiciled in California at the
time of her death, May 2, 1990. Decedent was employed as a nurse
by George Whittell (Whittell). Whittell died in 1969 leaving,
among other things, a residence, along with the 50 acres of land
on which it was situated (Residence), in trust for his wife for
her life and then to decedent for her life, with a remainder to
various charities. Whittell funded a trust (Maintenance Trust)
with $1 million to maintain Residence. Whittell also created a
trust for the support of decedent during her life (Support
Trust).
Whittell’s wife died in 1979, and decedent occupied
Residence from that time forward. By the mid-1980's, Maintenance
Trust was approaching depletion and contained less than $150,000,
an amount which was anticipated to be insufficient to maintain
Residence for decedent’s remaining life expectancy. The
Residence was appraised at market values of $3,740,000 and
$5,400,000 during 1985 and 1986, respectively. A disagreement
concerning the maintenance of Residence arose between decedent
and the charitable remaindermen. The remaindermen asserted that
it was decedent’s obligation to maintain Residence and pay the
taxes in the event the Maintenance Trust was insufficient.
Decedent asserted that, if the Maintenance Trust was
1 The parties’ stipulation of facts and exhibits is
incorporated by this reference.
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