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On December 27, 1990, Mrs. Strangi died in Waco, Texas. Her will
was admitted to probate in Texas and was not contested.
In May 1993, decedent had surgery that removed a cancerous
mass from his back. That summer, Mr. Gulig took decedent to
Dallas to be examined by a physician in the neurology department
of Southwest Medical School. Decedent was then diagnosed with
supranuclear palsy, a brain disorder that would gradually reduce
his ability to speak, walk, and swallow. In September 1993,
decedent had prostate surgery.
Formation of Limited Partnership
After decedent’s prostate surgery, Mr. Gulig took over the
affairs of decedent pursuant to the 1988 power of attorney.
Mr. Gulig consulted a probate judge regarding concerns he had
about decedent’s affairs. On August 11, 1994, Mr. Gulig attended
a seminar in Dallas, Texas, provided by Fortress Financial Group,
Inc. (Fortress). Fortress trains and educates professionals on
the use of family limited partnerships as a tool to (1) reduce
income tax, (2) reduce the reported value of property in an
estate, (3) preserve assets, and (4) facilitate charitable
giving. The Fortress Plan recommends contributing assets to a
family limited partnership with a corporate general partner being
created for control purposes. The Fortress Plan also suggests
that shares of stock of the corporate general partner or an
interest in the family limited partnership be donated to a
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