Estate of Eldon L. Auker, Deceased, Kimberlee J. Auker, Independent Personal Representative - Page 3

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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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