Estate of Max L. Van Tine, Deceased, Ann Van Tine, Executor - Page 21

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                    b.   Stoddard's Affidavit                                         
               The parties stipulated that we may treat Stoddard's                    
          affidavit as if it were her testimony.5  Stoddard's affidavit               
          corroborates the testimony of petitioner's witnesses.                       
               Respondent points out that respondent could not cross-                 
          examine Stoddard.  This objection, however, was in effect waived            
          by the stipulation.  Respondent contends that we should disregard           
          Stoddard's affidavit because it was written by petitioner's                 
          counsel or someone other than Stoddard.  We disagree.  There is             
          no evidence to suggest anything in the Stoddard affidavit is                
          untrue.                                                                     


                    c.   Andrade's and Garrabrant's Testimony                         
               Respondent points out that Andrade and Garrabrant saw Ann              
          Van Tine cleaning up and delivering materials.  Respondent                  
          contends that Ann Van Tine's help to her father was only sporadic           
          and menial.  We disagree.  We believe Ebaugh's and Ann Van Tine's           
          testimony about the nature of Ann Van Tine's services to VTC.               


               5 Respondent reserved a relevancy objection to Stoddard's              
          affidavit.  Stoddard's affidavit is relevant because it tends to            
          show that decedent intended to transfer a joint tenancy interest            
          in the 7 Diamonte Lane property to Ann Van Tine as consideration            
          for her work.                                                               









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