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to the Family Trust equal to $26,702 and to Muriel McNulty equal
to $2,500.
Upon decedent's death, pursuant to the Marital Trust
agreement, petitioner did not have authority to make
discretionary distributions of the Marital Trust property. The
Marital Trust agreement provided that in the event that the
settlor's wife did not exercise the above power of appointment,
the Marital Trust property would become part of the Family Trust.
Charles L. Govern II, decedent's son, was appointed as
executor of decedent's estate, on January 9, 1984. Petitioner's
legal counsel made at least three requests of Charles L. Govern
II, the executor of decedent's estate, and his attorneys to file
a Federal estate tax return for the estate. On or about May 30,
1990, petitioner, as "trustee of the Marital Trust under the
Revocable Trust of Charles L. Govern", ultimately filed the
Federal estate tax return for decedent's estate, Form 706, as the
executor "in fact" pursuant to section 2203 and section 20.6018-
2, Estate Tax Regs. The executor of decedent's estate never
filed a Federal estate tax return.
Petitioner attached to the estate tax return her affidavit
explaining that despite her request, her brother, Charles L.
Govern II, the appointed executor of decedent's estate, had not,
to her knowledge, filed a Federal estate tax return for the
estate. Accordingly, she, pursuant to section 20.6018-2, Estate
Tax Regs., was filing the Federal estate tax return as the
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