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Return on Form 709. Both returns were prepared by a tax
advisor. Mrs. Winkler's return reported total gifts of
$50,000.50. This included a gift of $.10 to each of her
five children that was labeled "Illinois Lottery Ticket
#0634-8455-9267 dated March 4, 1989". It also included
a gift of $10,000 in cash to each of the children.
Mrs. Winkler's return reports that these cash gifts had
been made on December 16, 1989. Mr. Winkler reported total
gifts of $51,861. This included a gift of $10,002 in cash
to each of his five children, and a gift of the value of a
trip to Florida to four of the children. Mr. Winkler's
return reports that these gifts had been made on
December 23, 1989.
Mr. and Mrs. Winkler each consented to split the gifts
of the other, (i.e., to treat all of the gifts as having
been made one-half by each of them) pursuant to section
2513. After excluding $10,000 of gifts to each donee
pursuant to section 2503(b), Mr. and Mrs. Winkler each
reported taxable gifts of $930.75.
Mr. Winkler died on March 11, 1992. Mr. Winkler's
will was filed with the Tazewell County Circuit Clerk of
the Tenth Judicial Circuit of Illinois on November 3, 1992.
In his will, Mr. Winkler left all of his tangible personal
property to his wife provided that she survive his death.
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