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IN THE MATTER OF THE ESTATE OF TAGGART

No. 09CA0016.

2009 Ohio 6557

In the Matter of the Estate of Marcella B. Taggart, Deceased. Nelson E. Miller, et al., Plaintiffs-Appellees, v. Cathy Ann Smith, Defendant-Appellant.

Court of Appeals of Ohio, Fifth District, Fairfield County.

DATE OF JUDGMENT ENTRY: December 7, 2009.

Attorney(s) appearing for the Case

Trevor J. Innocenti, 117 West Main Street, Suite 206, Lancaster, OH 43130, for Defendant-Appellant.

Jerrold W. Schwarz, P.O. Box 482, Pickerington, OH 43147, for Plaintiffs-Appellees.

Before: Hon. Sheila G. Farmer, P.J., Hon. W. Scott Gwin, J., Hon. William B. Hoffman, J.

OPINION

FARMER, P.J.

{¶1} In 1996, Marcella Taggart created an inter vivos trust and executed a power of attorney. Ms. Taggart's great niece, appellant, Cathy Smith, was named the power of attorney and successor trustee.

{¶2} On August 31, 2004, Ms. Taggart fell and was hospitalized and then placed into a nursing home. Appellant took over Ms. Taggart's affairs on said date. On July 19, 2005, Ms. Taggart died. Appellant...

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