Estate of Lorraine C. Disbrow, Deceased, Martha D. Johnson, Executrix - Page 26

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          find that decedent made a transfer of the residence to Funny Hats           
          whereby she retained lifetime possession and enjoyment of the               
          residence pursuant to her express and implied understandings and            
          agreements with the donees.  It seems to us plainly inferable               
          that decedent’s children meant for her to stay at the residence             
          until she died, unless, of course, they had to put her in an                
          assisted living facility or a nursing home.                                 
               The express understandings and agreements of retention are             
          memorialized in the lease agreements.  These agreements gave                
          decedent the right to the same quiet enjoyment of the entire                
          residence that she had enjoyed before transferring the residence            
          to Funny Hats.  The lease agreements stated specifically and                
          without reservation that the leased property was the address of             
          the residence, and they contained no relevant limitation on                 
          decedent’s exclusive use of the leased property.  The lease                 
          agreements also stated, specifically and without reservation,               
          that decedent might “peaceably and quietly have, hold and enjoy”            
          the residence for the term of the lease and allowed decedent to             
          further her possession and enjoyment of the residence by                    
          altering, decorating, changing, or adding to it.  The lease                 
          agreements even gave decedent the right to sublet all or part of            
          the residence, to assign the lease, or to permit any other person           
          to use the residence.  While the presence of a lease may                    
          sometimes lead to a finding of a lack of retention for purposes             






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