-3-
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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