Estate of Sylvia P. Goldman, Deceased, Marsha Goldberg and Linda Tanenbaum, Co-executrices - Page 10

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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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