In Re Estate of Paulson

HATCH, District Judge.

In April 1968, Irene ■ E. Paulson transferred 729 shares of Forum Publishing Company stock that she owned in her own right to herself, and her three children, John D. Paulson, Kathryn E. Bond, and Helen P. Kolouch, in joint tenancy and in the following manner:

1. To herself and John, 91 shares of voting stock and 152 shares of nonvoting stock.

2. To herself and Helen P. Kolouch, 243 non-voting shares.

3. To herself and Kathryn E. Bond, 243 non-voting shares.

The transfer was effected when Irene signed the old certificates and endorsed on them that new certificates were to be…