Estate of Max L. Van Tine, Deceased, Ann Van Tine, Executor - Page 7

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          buy a home in Palm Desert and sell Ebaugh's Palm Springs home.              
          On October 30, 1975, Ebaugh transferred her Palm Desert property            
          to herself and Ann Van Tine as joint tenants.                               
               In 1977, Ann Van Tine helped Ebaugh move her office from               
          Cathedral City to Rancho Mirage, which is nearer to Palm Desert.            
          She met with contractors and ensured that the office was                    
          established and decorated.                                                  
               Ann Van Tine moved from the family home at 7 Diamonte Lane             
          to Big Bear, California, late in 1979 or early in 1980.  In 1989,           
          Ann Van Tine and decedent began to live with Ebaugh in Palm                 
          Desert, California.                                                         
               Ann Van Tine began to work for Ebaugh full time in 1982.               
          Ebaugh paid her a total of more than $540,000 from 1970 to 1995             
          (an average of about $22,500 per year).  See par. J, below.                 
               At the time of trial, Ann Van Tine and Ebaugh lived                    
          together, shared a family trust, and commingled their funds.                
          Ebaugh paid some of petitioner's attorney's fees in this case.              
               5.   Garrabrant House                                                  
               In 1980, Ann Van Tine oversaw VTC's construction of a home             
          for Jean Garrabrant (Garrabrant), Betty Van Tine's sister.  Ann             
          Van Tine scheduled all of the subcontractors and inspected their            
          work when they were finished.                                               









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