Estate of Albert Fratini, Deceased, Marion Friedeberg, Personal Representative - Page 21

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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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