Estate of Lucille R. Devlin, Deceased, C. Ronald Lambert, Executor - Page 3




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          court appointed C. Ronald Lambert as sole guardian-conservator              
          for decedent.  During 1991, 1992, 1993, and 1994, C. Ronald                 
          Lambert, as decedent’s guardian-conservator, made applications to           
          the county court for authority to make certain gifts to                     
          decedent's son, daughters-in-law, and grandchildren.  The                   
          applications were granted, and the authorized gifts were made.              
               During 1995, C. Ronald Lambert, as decedent’s guardian-                
          conservator, applied to the county court for authority to make              
          certain gifts.  On April 26, 1995, the county court issued an               
          order (order) authorizing, but not requiring, C. Ronald Lambert             
          to make gifts in cash in the following amounts to decedent’s                
          daughter-in-law and grandchildren:                                          
                    Randal T. Lambert, Jr.        $10,000                             
                    Sandra Lambert                10,000                              
                    Cynthia Lambert               10,000                              
                    Mark Lambert                  6,666                               
                    Kim Lambert                   6,666                               
                    Tiffanie Lambert              6,666                               
                    Patricia Lambert Gulley       10,000                              
          The order also authorized, but did not require, C. Ronald Lambert           
          to make a gift of real estate having a value of $20,000 to                  
          himself and his wife Charlotte K. Lambert as tenants in common.             
          Before decedent’s death, C. Ronald Lambert, pursuant to the                 
          order, conveyed the real estate to himself and Charlotte Lambert            
          as tenants in common.                                                       
               On October 1, 1995, decedent died.  At the time of                     
          decedent's death, her estate possessed insufficient liquid assets           






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