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repay the earlier advances and later to pay decedent’s expenses.
I. Decedent’s Gifts of Partnership Interests
In December 1994, shortly after the partnership was formed,
Mr. Bigelow, under decedent’s power of attorney, withdrew 5,400 B
units from decedent’s trust and assigned 800 units to himself and
2,300 units to each of decedent’s daughters, and withdrew from
decedent’s trust the income rights associated with 600 B units
and assigned the income rights associated with 75 B units to each
of decedent’s grandchildren except Eliza K. Bigelow.
In December 1995, Mr. Bigelow, under decedent’s power of
attorney, withdrew 600 B units from decedent’s trust and assigned
200 of those units to each of decedent’s children, and withdrew
the income rights associated with 210 B units and assigned the
income rights associated with 90 B units to Eliza K. Bigelow and
the income rights associated with 15 B units to each of
decedent’s other grandchildren.
In December 1996, Mr. Bigelow, under decedent’s power of
attorney, withdrew 150 B units from decedent’s trust and assigned
50 B units to himself and 100 B units to Mrs. Burke, and withdrew
income rights associated with 450 B units and assigned the income
rights with respect to 50 B units to each of decedent’s
grandchildren.
On July 18, 1997, Mr. Bigelow, under decedent’s power of
attorney, withdrew 100 B units from decedent’s trust and assigned
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Last modified: May 25, 2011