Estate of Willie C. Lloyd, Deceased, Iva Nell Holman, Executrix - Page 23

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          because of its brevity.  We disagree.  The brevity of the Dilmore           
          report was intentional.  The report was prepared in response to a           
          request by an attorney representing Rivers in the estate                    
          proceedings.  The purpose underlying the request was simply to              
          aid Rivers in the performance of her obligations as special                 
          administratrix ad colligendum.  Dilmore testified that, in his              
          professional opinion, the report was appropriate for its intended           
          purpose and consistent with guidelines established by the                   
          American Institute of Real Estate Appraisers (AIREA).  Dilmore              
          further testified that he would not have agreed to prepare a                
          letter report had he known that the report was to be used in a              
          trial.  Instead, Dilmore further testified, he would have                   
          prepared a formal report or none at all.                                    
               Although their conclusions differ considerably, there is               
          little contrast in the substance of the reports advanced by                 
          either party.  The lengthier reports contain collateral                     
          information that, while perhaps helpful and informative to                  
          clients, is of little value to a fact finder.  We do not think              
          that the presence or absence of this collateral information                 
          should be considered as either benefiting or hindering                      
          respondent's reliance upon such documents in reaching her                   
          determinations.  We therefore accept the Dilmore report, as we              
          accept each of the remaining three, cognizant of its original               
          purpose.                                                                    






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