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Birnie, Elizabeth, and Ms. Childs knew at all times relevant
to this case that Elizabeth was the nominal owner of the 3,220
shares of stock of Hondo. Patricia Vestal, Gordon Davenport, and
Charles Botefuhr also knew at all times relevant to this case,
from at least the date of Elizabeth's death, that Elizabeth was
the nominal owner of 3,220 shares of Hondo stock.
Upon the death of Elizabeth in December 1979, the district
court of Tulsa County undertook the probate of her estate. As
part of the probate of Elizabeth's estate, the court investigated
the validity of the joint ownership of property by Elizabeth and
Birnie. On February 14, 1983, the district court of Tulsa County
determined that while Elizabeth was the record owner of certain
real and personal property, she owned only an undivided 50-
percent interest in such property, and held an undivided 50-
percent interest in such property for her sister Birnie.5 The
district court of Tulsa County determined that each sister owned
an undivided 50-percent interest in real and personal properties
described in the attachment to its order. The district court
found that Elizabeth and Birnie each owned an undivided 50-
5 Petitioner, objecting to this finding of fact, states on
brief that “This Order, along with an affidavit signed by Birnie
M. Davenport, were both obtained to influence the then pending
Protest and subsequent Tax Court case involving the Estate of
Elizabeth G. Davenport with Respondent's predecessor.” We assume
that petitioner is implying that, in her affidavit, Birnie
misstated the facts or omitted relevant facts which caused the
court to reach an incorrect conclusion. Petitioner's objection
is unfounded.
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