Walton A. Sutherland - Page 5

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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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