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FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulated facts and the exhibits submitted therewith are
incorporated herein by this reference. When the subject petition
was filed, the estate's legal address was in Grand Blanc,
Michigan.1 Grand Blanc and Flint, Michigan, are located in
Genesee County. The center of Grand Blanc is approximately
7.5 miles south-southeast from the center of Flint.
The decedent developed and managed commercial and
residential real estate in Genesee County until his death on
August 12, 1992. His oldest child, Kimberlee J. Auker-Cooper
(Ms. Auker-Cooper), is the personal representative of his estate.
On November 9, 1993, Ms. Auker-Cooper timely filed the estate's
Form 706, United States Estate (and Generation-Skipping Transfer)
Tax Return, with the Commissioner of Internal Revenue (the
Commissioner). Less than 3 years later, the Commissioner issued
Ms. Auker-Cooper, in her capacity as the estate's representative,
a notice of deficiency listing a $1,810,737 deficiency in Federal
estate tax.
During his lifetime, the decedent established a revocable
trust (the Trust), named the “Eldon L. Auker Living Trust”, by
executing an instrument dated October 1, 1980, the provisions of
1 The record does not reveal the personal representative's
residence at the time of the petition.
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