Estate of Betty Pace Miller, Deceased, Jerry D. Walker, Independent Executor - Page 2

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            amount of the allowable marital deduction pursuant to                                       
            section 2056(b)(4)(A).  Unless otherwise indicated, all section                             
            references are to the Internal Revenue Code in effect as of the                             
            date of decedent's death, and all Rule references are to the Tax                            
            Court Rules of Practice and Procedure.                                                      
                                          FINDINGS OF FACT                                              
                  Some of the facts have been stipulated, and the facts set                             
            forth in the stipulation are incorporated in our findings by this                           
            reference.  Betty Pace Miller (decedent) died on December 6,                                
            1993, a resident of Comal County, Texas.  Decedent was survived                             
            by her husband, Charles E. Miller (Mr. Miller); her daughter,                               
            Marilyn Miller Slaughter; and her son, Robert Charles Miller.  At                           
            the time the petition in this case was filed, the executor's                                
            address was in Irving, Texas.                                                               
                  Decedent executed a last will and testament (the will) on                             
            October 3, 1984, referring to the "Miller Family Trust" (the                                
            trust), which was established by a separate instrument on the                               
            same day.  Decedent and Mr. Miller consulted Lynn Smith (Smith),                            
            a Texas attorney, regarding the plan of their estate.  Smith                                
            drafted the will and the trust.  In article III of the will,                                
            decedent made a specific bequest of certain personal property to                            
            Mr. Miller.  Under article IV, in the event that Mr. Miller                                 
            predeceased decedent, specific parcels of real property were                                
            devised to their children.  In relevant part, in article V,                                 





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