Estate of Sylvia P. Goldman, Deceased, Marsha Goldberg and Linda Tanenbaum, Co-executrices - Page 11

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            supposed to go away for Christmas.  So the only thing I could                             
            think of is that we went away."  We do not believe that the                               
            family went on an extended vacation during the period decedent                            
            was in the hospital.  Moreover, we find it curious that all eight                         
            of the check recipients held their $10,000 checks for more than a                         
            month and that seven of the eight recipients deposited their                              
            checks during the 2-day period immediately preceding decedent's                           
                  A further review of the facts reveals additional reasons to                         
            doubt Marsha's testimony.  On December 15, 1990, Marsha wrote                             
            eight $10,000 checks to family members.  Yet during the 2 weeks                           
            prior to December 15, 1990, decedent wrote 14 checks to family                            
            members (i.e., as birthday gifts, Chanukah gifts, etc.) in                                
            amounts ranging from $25 to $500.  During the 3-week period after                         
            December 15, 1990, decedent wrote six checks to family members in                         
            amounts ranging from $25 to $1,000.  Also during this period, she                         
            wrote a $50 birthday gift check to Adam Roberts and a $100                                
            Christmas gift check to Maria Falcon (her maid).                                          
                  Decedent undoubtedly was willing and able to write her own                          
            gift checks during this period.  The fact that she did not write                          
            any of the $10,000 checks is probative of her lack of intent.                             

            1 A more plausible explanation is that Marsha wrote these                                 
            checks in January and backdated them.  Indeed, the check numbers                          
            and Marsha's testimony would lead us to this conclusion.  The                             
            parties, however, have stipulated that the dates shown on the                             
            checks are the dates such checks were written.  Therefore, we                             
            will accept their stipulation despite our skepticism.                                     

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