Estate of Max L. Van Tine, Deceased, Ann Van Tine, Executor - Page 19

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          that the services that Ann Van Tine performed for VTC were                  
          minimal.                                                                    
               2.   Ann Van Tine's Work for VTC                                       
               Ann Van Tine worked for VTC without pay from around 1955,              
          when she graduated from high school, until around 1980, when she            
          moved to Big Bear.  She did some work for VTC in the early                  
          1980's, but less than in earlier years.  She helped her father              
          with all aspects of construction for VTC.  She supervised                   
          construction of 17 houses for VTC in 1967, listed and sold houses           
          that VTC built, and managed VTC's rental properties.  She                   
          landscaped the homes and some of the office buildings that VTC              
          built.  She supervised construction of the home that VTC built              
          for Garrabrant.                                                             
               Ann Van Tine's hobbies and her work for Ebaugh before 1982             
          were minimal or generally occurred on weekends, and did not                 
          interfere with her work for VTC.  We conclude that Ann Van Tine             
          provided a substantial service to VTC.                                      
               3.   Respondent's Contentions                                          
                    a.   Biased Testimony                                             
               Respondent contends that the testimony of Ann Van Tine and             
          Ebaugh was self-serving, biased, and incredible.                            











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