Estate of Robert G. Kluener, Deceased, Donald E. Hathaway, Co-executor and Charlotte J. Kluener - Page 3

            resided in Florida, Vincent H. Beckman, who resided in Ohio, and                              
            John W. Kreutzcamp, who resided in Indiana.  Mr. Hathaway served                              
            as Mr. Kluener's financial and tax adviser prior to Mr. Kluener's                             
            death.  At the time the petition in the instant case was filed,                               
            Ms. Kluener resided in Cincinnati, Ohio.                                                      
                  During relevant times, each of the Klueners maintained an                               
            account (agency account) with the Fifth Third Bank (Fifth Third                               
            or bank) in which the bank held securities as the account                                     
            holder's agent.  As of July 31, 1989, the market value of the                                 
            securities held in Mr. Kluener's agency account was                                           
            $5,081,394.79.  As of June 30, 1989, the market value of the                                  
            securities held in Ms. Kluener's agency account was                                           
            $7,536,314.33.  As of September 30, 1989, Mr. and Ms. Kluener                                 
            each held securities in separate street accounts with Legg Mason                              
            Wood Walker, Inc. (Legg Mason), that were valued at $213,088 and                              
            $201,426, respectively.                                                                       
                  Additionally, during 1989, Mr. Kluener owned interests in                               
            certain highly leveraged real estate ventures, to which he had                                
            advanced $12,200,000.  Mr. Kluener had borrowed those funds from                              
            Fifth Third in the form of personal unsecured loans.  The                                     
            interest that Mr. Kluener collected from the ventures with                                    
            respect to his loans to them afforded him a source of funds from                              
            which to pay the interest on his personal debts to Fifth Third.                               
            Due to changes in the tax law by the Tax Reform Act of 1986 and                               
            saturation of the real estate market, real estate values fell,                                

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