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At the time of her death, decedent resided in Warrick
County, Indiana. At the time of filing of the petition in this
case, the address of decedent's personal representative, Donald
G. Hendrickson, was in Boonville, Indiana, the county seat of
Warrick County. Donald Hendrickson also serves as the judge of
the Warrick County Circuit Court.
Decedent married Garry O. Hendrickson (Garry) in 1924.
After more than 50 years of marriage, Garry died on July 6, 1979.
Decedent died 14 years later, on June 4, 1993.
At the time of Garry's death, decedent and Garry had three
children: Donald Hendrickson, Vera Lou Klippel (Mrs. Klippel),
and James O. Hendrickson (collectively, the children).
The value of Garry's gross estate for Federal estate tax
purposes exceeded $4 million. The value of Garry's taxable
estate was much less. Garry's will provided for a bequest to
decedent of property having a value equal to the maximum marital
deduction allowable for Federal estate tax purposes.4 When Garry
died, the maximum marital deduction was equal to 50 percent of
the adjusted gross estate (subject to certain additional
adjustments). See sec. 2056(c), as in effect for decedents dying
before 1982. The value of Garry's bequest to decedent, and the
4 The will also provided that this bequest was to include
its proportionate share of the income of Garry's estate from and
after the date of Garry's death.
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