Estate of Harriet R. Mellinger, Deceased, Hugh V. Hunter and Wells Fargo Bank, Co-Executors - Page 4




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          property was to be distributed equally to certain tax-exempt                
          charitable organizations.  On the valuation date, the QTIP trust            
          held 2,460,580 shares of FOH stock, which then constituted                  
          27.8671 percent of the issued and outstanding stock of FOH.                 
               After Mr. Mellinger's death, decedent removed her share of             
          the community property, 2,460,580 common shares of FOH, from the            
          family trust and contributed it to the revocable trust that she             
          established to be known as the Harriett R. Mellinger Revocable              
          Trust (the Harriett trust).  The stock that was held by the                 
          Harriett trust also constituted 27.8671 percent of the issued and           
          outstanding stock of FOH.  Hunter and Wells Fargo Bank were                 
          designated as cotrustees.  Under the terms of the Harriett trust,           
          upon the death of decedent, the cotrustees were directed to make            
          certain specific gifts and to sell decedent's personal residence            
          and distribute the sales proceeds to decedent's children.  The              
          balance of the Harriett trust was to be held for distribution               
          with certain annual and periodic cash amounts to be made to the             
          children and specified grandchildren.  Upon the death of such               
          children and grandchildren, the remaining trust estate was to be            
          distributed equally to certain charitable organizations.  At the            
          valuation date, decedent also owned 50 shares of FOH outright.              
               Hunter and Wells Fargo Bank (coexecutors) filed a United               
          States Estate (and Generation-Skipping Transfer) Tax Return, Form           
          706, for decedent's estate on January 18, 1994.  On the return,             





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