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Decedent also had four grandchildren: Marsha and Richard's
children, Caren and Andrew Goldberg; and Linda and Jay's
children, Steven and Susan Tanenbaum.
In the fall of 1989, decedent was diagnosed with breast
cancer. On November 1, 1989, decedent executed a Citibank
Consumer Power of Attorney, exercisable by Marsha and/or Linda.
This document was a standard form that Citibank provided to
customers seeking to give a third party the authority to conduct
banking transactions. It provided in pertinent part:
I, Sylvia P. Goldman * * * make Linda G. Tanenbaum
* * * [and] Marsha G. Goldberg * * * my legal
representative (called an "attorney-in-fact", and
referred to in this document as the "Attorney") to do
the following business with Citibank, N.A. (the "Bank")
in my name:
1. To open and/or operate any one or more deposit
or other accounts in my name or any other name
including the name of the Attorney.
2. To deposit money, checks, notes and other
instruments for the payment of money; to endorse any of
these instruments with my name for the purpose of
cashing or depositing them or paying them to other
persons, including the Attorney.
3. To write and sign checks and other instruments
to be paid by the Bank; to give orders for the
withdrawal, transfer or other use of money on deposit
at the Bank or otherwise available to me;
* * * * * * *
I give my Attorney full authority to do anything
he or she considers necessary and proper to conduct
this business with the Bank, even if it is for the
Attorney's own benefit, as if I were personally doing
it. * * *
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