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Some of the facts were stipulated, and those facts, with the
annexed exhibits, are so found and are incorporated herein by
reference. At the time the petition was filed, the legal
residence of the executrix, Helen Z. Thomas, was Marietta, Ohio.
The decedent, Michael J. Thomas (decedent), died testate in
Marietta, Ohio, on February 24, 1986. On May 6, 1986, decedent's
will was admitted to probate in the Probate Court of Washington
County, Ohio (probate court), and the probate court issued
letters of authority appointing Helen Z. Thomas, who was
decedent's wife (the executrix), as the executrix to administer
decedent's estate. Soon thereafter, the executrix engaged an
attorney, Robert Ellis (Mr. Ellis), to represent and assist her
in the administration of decedent's estate. The due date for
filing the Federal estate tax return for its estate was November
24, 1986. This date passed with neither an estate tax return nor
an application for an extension of the due date being filed by
the executrix on behalf of the estate.
On January 6, 1987, the executrix filed with the probate
court an Inventory and Appraisal valuing decedent's estate at
$600,147.33, which consisted of $218,618.73 in intangible
personal property, $381,528.60 in real property, and four other
assets for which no values were listed. The assets listed as
undetermined in value were: (1) 150 shares of H.R.M., Inc., (2)
182 shares of Thomas, Inc., (3) 52 shares of Uncle Henry's, Inc.,
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