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in with petitioner. Sometime in 1988, Hester purchased, and
moved with Maude into, an apartment in New Jersey. Petitioner
continued to reside at the Jersey City address during the years
in issue and at the times the petitions herein were filed.
Maude suffered from sickle cell disease. On or about
February 27, 1980, Maude became ill. Hester, accompanied by
petitioner, took Maude to Harlem Hospital in New York City for
treatment. Subsequently, Maude's condition worsened, and she
suffered permanent injuries.
The remaining findings of fact relate to the settlement of a
lawsuit claiming medical malpractice (the malpractice action)
brought by Hester in connection with Maude's injuries.
Hester Retains Petitioner
On or about April 4, 1980, Hester retained petitioner to
prosecute the malpractice action. Hester agreed that, in
consideration thereof, petitioner was to receive a fee of
33-1/3 percent of the sum recovered (the 33-1/3-percent fee).
The terms of petitioner's engagement are set forth in a document
dated April 4, 1980, headed "Retainer", signed by Hester, and
witnessed by petitioner (the retainer). At about the same time,
petitioner completed, signed, and filed a retainer statement
(petitioner's retainer statement) with the Judicial Conference of
the State of New York (the Judicial Conference). Petitioner's
retainer statement reflects the terms of the retainer.
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