Estate of Theodore J. Chamberlain - Page 3




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               Decedent was a retired engineer who had spent most of his              
          professional career working for the water department of the City            
          of Portland.  He had some responsibility for the design of the              
          present Portland water system.  Mrs. Chamberlain had been a high            
          school language teacher.  Although the Chamberlains were not                
          employed in highly paid positions, they lived frugally, saved,              
          and invested.  As a result, they accumulated estates sufficient             
          to justify estate planning.                                                 
               In 1987, decedent and Mrs. Chamberlain hired the Portland              
          law firm of Meyer & Wyse to handle their estate planning and to             
          address their concerns about estate taxes.  Roger Meyer and                 
          Joshua Kadish, both partners at Meyer & Wyse, worked on the                 
          planning and administration of the Chamberlains' estates, and the           
          firm of Meyer & Wyse was the principal legal counsel for both               
          estates.  Mr. Meyer, the firm's senior partner, had known the               
          Chamberlains for many years and used to be their next-door                  
          neighbor.                                                                   
               In broad outline, the estate plans of decedent and Mrs.                
          Chamberlain were simple and consistent.  Each wished the other to           
          receive all or the bulk of his or her estate, and that, after               
          both their deaths, Dale would inherit their property.                       
               On January 14, 1988, Mr. Kadish wrote to decedent and Mrs.             
          Chamberlain and explained the use of disclaimers as follows:                







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