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that these "explanations" evidence fraud. We agree. We find
much of Ms. Gonzalez' testimony incredible and inconsistent with
reliable evidence in the record. For example, Ms. Gonzalez
testified that the decedent gave her some of the disputed
jewelry, and that she placed this jewelry in the safe deposit box
unbeknownst to him. This testimony was pointedly rebutted by the
credible testimony of independent witnesses to the effect that
the decedent possessed this jewelry after the time when the gift
was allegedly made. Ms. Gonzalez also equivocated on when the
decedent purportedly gave her the assets seized from the safe
deposit box. In one breath, Ms. Gonzalez stated that she
received the assets at one time, while, in another breath, she
stated that she received the assets at a different time.
Ms. Gonzalez also testified that she intentionally kept
documents from Ms. Bates, the estate's tax preparer, testifying
with respect to Mr. Leidman's $8.5 million appraisal, that she
did not think the appraisal was relevant to the estate's
valuation of the 191 coins. The appraisal was relevant to Ms.
Bates' reporting of that value, and Ms. Gonzalez' secretion of
that and other documents from Ms. Bates is an example of
implausible behavior under the facts herein. Ms. Gonzalez also
testified incredibly that she did not know that she had signed
the decedent's estate tax return under the penalties of perjury.
Ms. Gonzalez is college educated, and she has prior work
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