Estate of Philip Meriano, Deceased, Anita Panepinto, Administratrix - Page 53

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               At the commencement of the trial of this case, the parties             
          filed a Joint Stipulation of Facts.  Attached to the joint                  
          stipulations was, inter alia, Joint Exhibit 17-Q (17-Q).  Tupitza           
          identified 17-Q as a computerized printout of a bill for legal              
          services performed by his law firm for Panepinto as                         
          administratrix of the Meriano Estate, covering the period August            
          20, 1990, through December 9, 1994.  The total bill was for                 
          $197,008.40 and was based, in part, on an hourly fee of $225                
          attributable to the legal services performed by Tupitza.  It also           
          showed:                                                                     
                         Date                     Payment                             
          8/13/93                    $500.00                                          
               12/10/93                     150.00                                    
          12/15/93                     450.00                                         
          4/4/94                   5,000.00                                           
          10/10/94                   2,000.00                                         
          Total Payments           8,100.00                                           
          Balance Due            188,908.40                                           

          A considerable portion of 17-Q was marked through and the Court             
          instructed petitioner to submit a "clean" copy of the bill                  
          presented to the estate by the Tupitza law firm.                            
               On December 7, 1994, the third and final day of trial,                 
          petitioner introduced into evidence Exhibit 47, a "clean" copy of           
          17-Q.  Exhibit 47 did not contain the first three pages of 17-Q.            
          Exhibit 47 showed some costs in addition to those shown on 17-Q             








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