Garza

FACTS AND HISTORY OF THE PROCEEDINGS

Facts

Brenda is the daughter of deceased husband and wife Marion G. Hat and Carmen Hat. Maria and Felix were Carmen’s children from a prior marriage. When Marion died in 2003, Brenda and Carmen became cotrustees of the Marion G. Hat Irrevocable Family Trust under instrument dated October 9, 2001, and the Carmen Hat Revocable Survivor’s Trust under instrument dated October 9, 2001 (collectively “the Trust”). Maria, Felix, and Brenda were each one-third (1/3) beneficiaries of the Trust. After Marion died, the principal assets in the Trust were two ranches on which Marion grew grapes to sell to local wineries, the Boggs Ranch and the Roma Ranch (the ranches). Before Marion passed away, Marion, Brenda, and Gerald incorporated Triple H, and Marion contracted with Triple H to manage the ranches. When Marion died, he left his interest in Triple H to the Hauggs, who became sole owners. After Marion’s death, Triple H continued to manage the ranches until they were both sold, with the second sale completed in 2015. Before the sales, the Trust owned 91.67 percent interest in the Boggs Ranch, and the Trust and Triple H each owned a 50 percent interest in…