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children, Lewis, Betty, and Jack, and by eight grandchildren.
Lewis and Betty each have three children, and Jack has two
children.
Jack Holland
Jack, the youngest son of decedent, is an attorney who
formerly worked in the National Office of the Internal Revenue
Service (IRS) in Washington, D.C., for 3 years. He has practiced
law in Atlanta since 1973, and at the time of trial was a partner
in the firm of Arnall Golden & Gregory. Jack's practice includes
estate planning and general tax services.
Decedent gave Jack a power of attorney on May 21, 1982.
Jack is a coexecutor of decedent's estate, and cotrustee for the
Carolyn W. Holland Trust (the Carolyn Trust), the eight Weinstock
Trusts created by decedent's mother for decedent's grandchildren,
and the J. Kurt Holland Residual Trust (the JKH Trust). He is
also the agent for decedent and each of the beneficiaries of the
trusts.
On February 25, 1991, Jack, as one of the executors, filed a
United States Estate (and Generation-Skipping Transfer) Tax
Return (Form 706) with the Atlanta Service Center of the IRS.
The Weinstock Property
Decedent's mother, Mrs. Paula M. Weinstock (Weinstock),
owned approximately 50 acres of land (the Weinstock Property)
between Roswell Road and Lake Forrest Drive in Fulton County,
Georgia. Decedent's father, Jack Weinstock, operated a florist
business on a portion of the property facing Roswell Road. On
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