- 4 - were made. All Rule references are to the Tax Court Rules of Practice and Procedure. FINDINGS OF FACT Some facts have been stipulated and are so found. The stipulation of facts, with accompanying exhibits, is incorporated herein by this reference. Introduction At the time the petitions herein were filed, petitioners Lloyd Peterson and Kyle C. Brooks both resided in Hamilton County, Ohio. Decedent died testate on October 27, 1992. Decedent's Wills Between January 17, 1951, and June 4, 1991, decedent executed six wills and six codicils. By his will dated June 15, 1981 (the 1981 will), decedent bequeathed the residue of his estate in trust for the support and care of his invalid adult daughter. With respect to the funds to be placed in trust, the 1981 will provided: “Out of the net income, also, a compensation shall be paid to Rose A. Bell, for such care, attention and services as she may be able to render to my said daughter". The 1981 will also contained a devise and specific bequests to Bell, including decedent’s residence (with the provision that decedent’s daughter be allowed to live there until an alternative residence was made available to her), his personal property, $100,000, and three grave sites. By the 1981 will, decedent alsoPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011