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many checks on the checking account payable to herself. Bell
used part of those payments to purchase items for decedent's
home.
The Lawsuit
Following decedent's death, petitioners brought suit in the
Court of Common Pleas, Hamilton County, Ohio (the State court),
alleging that Bell had committed acts of theft, fraud, and breach
of fiduciary duty against decedent. Among the averments
supporting those allegations, petitioners averred that, from July
1990 through October 1992, Bell wrongfully withdrew approximately
$59,080 from the checking account. Bell prevailed in the State
court; with respect to petitioners’ allegation that she violated
a fiduciary duty to decedent by withdrawing money from the
checking account, the State court found that she had not and
further found: "[Bell] has proved by evidence of a clear and
convincing nature that the checks in question were, in fact,
gifts by * * * [decedent] to and for the benefit of * * *
[Bell]." The Court of Appeals for the First Appellate District
of Ohio, Hamilton County, Ohio, affirmed the decision of the
State court. The decision of the State court is now final.
Tax Returns
Petitioners timely made an estate tax return on Form 706,
U.S. Estate (and Generation-Skipping Transfer) Tax Return.
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