- 3 -
years to live. Following his operation and terminal illness
diagnosis, decedent ceased his regular activities. Decedent did
not have any treatments that would have attempted to cure or slow
his cancer.
Decedent’s certified public accountant informed him that he
needed an estate plan. On September 17, 1997, decedent and his
wife, Vicki Ann Whiting (Mrs. Whiting), met with an attorney at
the firm of Jewell & Moser concerning the drafting of an estate
plan. Jewell & Moser is a six-attorney firm in Little Rock,
Arkansas. Two attorneys are Arkansas board recognized
specialists in tax law. One attorney is a certified public
accountant. Two attorneys have a master of laws in taxation.
On October 13, 1997, decedent and Mrs. Whiting executed the
Merle Allen Whiting, Jr., and Vicki Ann Whiting Trust (the
trust). On the same date, decedent executed his last will and
testament (the will). Decedent was aware that he was terminally
ill with lung and colon cancer when he executed the trust and the
will.
The draftsman of the trust prepared only one draft for
decedent to review and execute. The intent of the draftsman was
to create a marital deduction trust that qualified for the
Federal estate tax marital deduction. Decedent read the trust
and the will without asking any questions or raising any
objections. Neither decedent nor Mrs. Whiting exchanged any
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