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claimed for estate tax purposes by the amount of
Mr. Winkler's interest in a family partnership on the
ground that Mrs. Winkler's disclaimer of that interest was
invalid.
FINDINGS OF FACT
Some of the facts have been stipulated and are so
found. The stipulation of facts and attached exhibits are
incorporated herein by this reference. At the time the
instant petitions were filed, Mrs. Elizabeth Winkler and
the co-executors of the Estate of Emerson Winkler were
residents of the State of Illinois, and the Estate of
Emerson Winkler was being administered in the State of
Illinois.
Mr. and Mrs. Winkler had been married for over 50
years prior to Mr. Winkler's death on March 11, 1992. Both
Mr. and Mrs. Winkler graduated from high school but neither
received any other formal education. When he died,
Mr. Winkler was a retired farmer, and the couple was living
on the family farm in Armington, Illinois.
Mr. and Mrs. Winkler had five children during their
marriage: Ms. Charlotte Sutter, Ms. Susan Litwiller,
Ms. Sharon Swartzendruber, Mr. Thomas Winkler, and
Mr. Darrell (Steve) Winkler. The Winklers were a very
close family. All of the children but Steve lived within
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