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Among the facts upon which petitioner bases the assignments
of error are the following:
On November 16, 1981, * * * [decedent] sold the Abagail
Ranch to his daughter Gail Chemodureau * * *.
From November 16, 1981, until August 30, 1995 * * *
title to the Abagail Ranch remained in the names of
* * * [decedent] and his wife * * *. On August 30,
1995 * * * [decedent and his wife] executed and
delivered a Warranty Deed conveying Abagail Ranch to
Gail. Because of a minor error in such deed * * *
[decedent and his wife] executed and delivered a
corrected Warranty Deed dated December 20, 1995. * * *
Gail is the true owner of the Abagail Ranch * * * .
The Abagail Ranch is not an asset of the Estate and its
value is not properly included in the gross estate for
estate tax purposes.
* * * * * * *
In conjunction with formalizing the sale of the Abagail
Ranch to Gail * * * [decedent] executed and delivered
to Gail a General Assignment of all farm equipment and
machinery located at the Abagail Ranch. Consequently,
Gail is the true owner of the equipment; it is not an
asset of the Estate; and its value is not properly
included in the gross estate for estate tax purposes.
State Court Actions
Relevant to this proceeding are two actions brought in the
Montana Eighteenth Judicial District Court, Gallatin County,
Montana (the State court). The first action is styled “CYNDI
JAKUBEK and PAUL JAKUBEK, Plaintiffs, vs. GAIL SUZANN CHEMODUREAU
aka GAIL WILLIAMS individually and in her capacity as Personal
Representative of the ESTATE OF THEODORE CHEMODUROW, Defendants”,
Cause No. DV 96-60 (Cause No. DV 96-60). Cause No. DV 96-60 was
initiated by complaint (the Second Amended Complaint and Demand
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