Estate of Emerson Winkler, Deceased, Thomas Winkler and Darrell S. Winkler, Co-Executors, et al. - Page 9

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             obtain the advice of an accountant or attorney.  Because of               
             this requirement, Mr. Turner advised the Winklers to enter                
             into a written partnership agreement to memorialize their                 
             understanding as to how the proceeds should be divided.                   
                  During their meeting with Mr. Turner, the Winklers                   
             agreed among themselves that Mr. and Mrs. Winkler should                  
             each receive 25 percent of the winnings, and that each of                 
             the five children should receive 10 percent.  Mr. Turner                  
             then drafted a partnership agreement for the "E & E Family                
             Partnership" to reflect this understanding.  The partner-                 
             ship agreement provides as follows:                                       
                                PARTNERSHIP AGREEMENT                                  
                       This agreement is entered into on March 4,                      
                  1989, by EMERSON WINKLER, ELIZABETH WINKLER,                         
                  THOMAS WINKLER, CHARLOTTE SUTTER, SHARON                             
                  SWARTZENDRUBER, SUSAN LITWILLER, and DARRELL                         
                  WINKLER, collectively referred to as "partners"                      
                  and individually as "partner".                                       
                       1.  Name and Purpose.  The partnership shall                    
                  be carried on under the name of E & E FAMILY                         
                  PARTNERSHIP.  The partnership has been formed to                     
                  memorialize the family's understanding concerning                    
                  the purchase of lottery tickets.  Tickets                            
                  purchased were for the benefit of the family                         
                  rather than the individual who purchased the                         
                  ticket.                                                              
                       2.  Mailing Address.  * * *                                     
                       3.  Winnings.  In the event a ticket                            
                  purchased shall win, the payee shall be the                          
                  partnership and the partnership's income and                         
                  capital shall be distributed as follows:                             






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