Estate of John Kenly, Deceased, Betty B. Kenly, Personal Representative - Page 13

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            finding that petitioner was the surviving spouse and that "the                                
            described property passes to her."1                                                           
            The Estate Tax Return                                                                         
                  Petitioner included one-half of the value of the Bard                                   
            property in the gross estate as decedent's interest in that                                   
            property.  Petitioner then deducted the value of that interest as                             
            property passing to decedent's spouse.  Thus, none of the value                               
            of the Bard property was included in decedent's taxable estate.                               
            I.  Introduction                                                                              
                  Decedent died intestate on December 23, 1990, survived by                               
            his wife (petitioner), two sons, and grandchildren.  Decedent                                 
            possessed an interest in certain California real property (the                                

            1     A full transcript of the hearing is as follows:                                         
            THE COURT:  John Kenly.                                                                       
            MR. KRUM:  That matter is ready, your honor.                                                  
            THE COURT:  Is there anyone who wishes to be heard in the                                     
            petition of Betty Kenly to survive under spousal property                                     
            petition to the property of her husband, John Kenly?                                          
            MR. KRUM:  Your honor, for the record, perhaps the court will                                 
            note that Betty Kenly is present today, as is Mark Kenly, the                                 
            THE COURT:  Anyone who wishes to oppose this petition?  The                                   
            record will show no appearances.  Everything appears to be in                                 
            order.  The petition is granted.  The court finds that Betty                                  
            Kenly is the surviving spouse and the described property passes                               
            to her.                                                                                       
            MR. KRUM:  Thank you, your honor.                                                             

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