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did not personally sign the trust documents; they were executed
by her attorneys in fact on August 27, 1992. Decedent's property
was distributed according to the provisions of the trust rather
than the provisions of decedent's will.
During the period August 16 through September 1, 1992,
decedent was hospitalized due to a fall which resulted in a
broken hip. On September 1, 1992, decedent returned to her home,
where she was under the care of home health care nurses and
family members until her death on September 13, 1992. Decedent
died of acute heart failure as a result of chronic cardiovascular
hypertensive disease and bronchitis from which she had suffered
for approximately 10 years. Decedent's death was not unexpected.
Rosa Neff did not file any Federal gift tax returns during
the 10-year period preceding her death in 1992. The only gifts
made by Rosa Neff to relatives during this 10-year period which
can be shown by documents bearing her signature are checks of
small amounts, with respect to which gift tax returns were not
required to be filed. Decedent also made several gifts of bonds
and certificates of deposit during the 10-year period preceding
her death, the amounts of which did not require the filing of
Federal gift tax returns. Decedent was mentally competent to
manage her affairs at all times.
Decedent was concerned about retaining control of her
property at the time that she was considering executing a power
of attorney. Decedent was present when the power of attorney was
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