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In the instant case, Ms. Friedeberg testified that for a
number of years she managed the rental properties. In support of
Ms. Friedeberg's testimony, petitioner offered a number of check
registers indicating that Ms. Friedeberg regularly kept the
financial records regarding income and expenses related to the
rental properties. Ms. Friedeberg submitted a substantial number
of documents regarding the rental properties from sellers,
insurance companies, mortgage banks, tenants, and title companies
addressed to both decedent and Ms. Friedeberg. Ms. Friedeberg
submitted many letters from tenants of the rental properties
addressed to her alone. She had signature authority over the
joint accounts and regularly wrote checks and paid expenses
related to the rental properties. Ms. Friedeberg maintained the
buildings on the rental properties by providing janitorial
services and maintaining the landscape. We find that Ms.
Friedeberg did provide various services including management of
the properties, maintenance, and janitorial services.
Petitioner introduced Mr. Paul Chahin as an expert witness,
and offered his expert report for the purpose of proving the fair
market value of the real estate management and other services
provided by Ms. Friedeberg. In his report, Mr. Chahin indicated
that his valuation was based on an understanding that Ms.
Friedeberg managed the Valencia property and the properties which
decedent and Ms. Friedeberg jointly acquired. Mr. Chahin
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