GRIMES, Chief Judge.
This is an appeal from an order denying a guardian's petition to make certain inter vivos gifts of her ward's property for estate and income tax planning purposes.
On September 29, 1976, the court appointed Doris Heil guardian of the person and property of Helen F. Bohac on grounds of mental incompetency. On December 20, 1978, Mrs. Heil filed a petition seeking authority to make inter vivos gifts of $400,000 out of an estate of $950,000...
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