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Rule 104(c)(1), (3).
In the instant case, respondent alleged the following in
paragraph 7 of respondent’s answer:
(a) On October 12, 1995, Marvin L. Barmes and
Barbara J. Barmes established what purport to be “pure
trusts” into which they, on or about October 12, 1995,
purportedly transferred title to all their personal
property, including their ownership interests in Marvin
L. and Barbara J. Barmes, PTR, d/b/a Barbara’s Gift
Shop, and d/b/a Barmes Wholesale. The purported trusts
are known as the Sandbar Real Estate Trust and the
Sandbar Wholesale Trust.
(b) On October 18, 1995, Marvin L. Barmes and
Barbara J. Barmes purportedly transferred title to
three parcels of real estate to the Sandbar Real Estate
Trust. These three parcels of real estate comprise all
of the known real estate holdings of Marvin L. Barmes
and Barbara J. Barmes, including their personal resi-
dence and the business location of Barbara’s Gift Shop
and Barmes Wholesale located at 114 and 120 Main Street
in Vincennes, Indiana.
(c) Marvin L. Barmes and Barbara J. Barmes re-
ceived no consideration in exchange for the purported
transfer of property to the Sandbar Real Estate Trust
and the Sandbar Wholesale Trust described in subpara-
graphs (a) and (b), above.
(d) Marvin L. Barmes and Barbara J. Barmes con-
tinued to operate and control the business known as
Barbara’s Gift Shop and Barmes Wholesale after the
creation of the Sandbar Wholesale Trust, and have
continued to enjoy the use of the parcels of real
estate and the personal property after the purported
transfers to the the [sic] Sandbar Real Estate Trust.
(e) During 1995, the trustees of both the Sandbar
Real Estate Trust and the Sandbar Wholesale Trust are
as follows: James Rabold, the brother of Barbara J.
Barmes,[8] and the petitioners’ daughters-in-law
8The parties stipulated that during the year at issue James
(continued...)
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