Estate of Lillie Rosen, Deceased, Ilene Field and Herbert Silver, Co-Personal Representatives - Page 3

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          determination that the property is includable in decedent’s gross           
          estate.                                                                     
                                  FINDINGS OF FACT                                    
          1.  Preface                                                                 
               Some facts were stipulated, and the stipulated facts are               
          incorporated herein by this reference.  Herbert Silver                      
          (decedent’s son) and Ilene Field (decedent’s daughter)                      
          (collectively, decedent’s children) are co-personal                         
          representatives of decedent’s estate.  When the petitions were              
          filed in these cases, decedent’s son resided in Coconut Creek,              
          Florida, and decedent’s daughter resided in Wilmette, Illinois.             
          2.  Decedent and Her Family                                                 
               Decedent was born on November 17, 1907, and she died on                
          July 14, 2000, at the age of 92.  Decedent’s children are her               
          only children.  Decedent’s son is married to Greta Silver                   
          (decedent’s daughter-in-law), and their children are Benita                 
          Silver Levin, Alan Silver, and Daniel Silver.  Decedent’s                   
          daughter is married to Gerson Field (decedent’s son-in-law), and            
          their children are Andra Kossy and Debra Levens.  As of                     
          December 5, 2005, decedent’s son was 74 years old, decedent’s               
          daughter was 70 years old, and they each had been married for 50            
          years.                                                                      









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