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and daughter Minna N. Nathanson (Minna) were appointed personal
representatives by the Register of Wills, Superior Court of the
District of Columbia. Mark resided in Washington, D.C., at the
time of filing the petition for redetermination. At the time of
her death, decedent had another surviving child, Paul H. Newman
(Paul).
On May 14, 1985, decedent and her husband, Simon M. Newman,1
granted Mark a written power of attorney. This power of attorney
provided that Mark, as attorney-in-fact, could:
1) collect, recover and receive any and all
moneys, sums, profits, dividends, interests, claims,
debts, things, and assets regardless of what form and
including real and personal property whatsoever now due
or in the future to become due to anyone or group of
us; and to execute and deliver receipts, releases and
other discharges of debt to anyone or group of us;
2) pay, settle, compromise, arbitrate and adjust
all monies, sums, claims, and debts whatsoever now or
in the future owed by anyone or group of us;
3) receive, endorse and collect any checks payable
to the order of anyone or group of us now or in the
future in existence;
4) make, negotiate, sell, deliver any lease,
mortgage or deed pertaining to or including any real
property, real estate, lands, minerals or other rights
now or in the future, anyone or group of us owns or has
any ownership or controlling (full or partially)
interest in;
5) to take possession of and/or enter upon any
real property, real estate, lands, tenements or
hereditaments which may now or in the future belong to
anyone or group of us, the possession of which anyone
1Simon M. Newman died on June 6, 1985.
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