- 3 - On July 8, 1999, Nora Kolczynski (decedent) died testate as a resident of the State of New York. The executor had a mailing address at c/o John T. Catterson, Esq., Hauppauge, New York, 11788, when the petition was filed. The executor’s actual address is not in the record. On the date of decedent’s death, she held, among other things, 100-percent ownership of DP. Decedent’s interest was reported by the estate on its Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return. The date of death is the valuation date in this case. The estate reported that the value of DP on the valuation date was $4,378,013. The estate also made a protective election on Schedule A-1, Section 2032A Valuation. Dawn Plantation DP is in Greenpond, Colleton County, South Carolina, in an area known as ACE Basin. ACE is an acronym for the Ashepoo, Combahee, and Edisto Rivers, and ACE Basin includes about 350,000 acres of land. ACE Basin is part of the South Carolina lowlands, and the rivers are affected by tidal changes. Because of ACE Basin’s location, it provides a notable ecosystem, and the ACE Basin Commission was founded to preserve ACE Basin in its natural and pristine condition. Colleton County is in southeastern South Carolina and is approximately 60 to 70 miles northwest from Hilton Head, a resort and retirement community.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011