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enough to show it to Mr. Meyer, decedent's longtime acquaintance
and a trusted adviser. Mr. Meyer was in frequent contact with
decedent after Mrs. Chamberlain's death; yet, at trial, Mr. Meyer
had no specific recollection of speaking with decedent about
Exhibit 5-E. If decedent intended to disclaim using Exhibit 5-E,
why did he total the values of the assets listed on Exhibit 5-E
to determine his gross assets but not reduce those totals by the
values of the assets that he intended to disclaim? We think that
decedent intended Exhibit 5-E to serve: (1) As the "list of all
assets * * * & how they are held", that Mr. Kadish referred to in
his response to Mr. Meyer on Exhibit 4-D that they needed to
prepare Form 706 for Mrs. Chamberlain's estate and to plan
decedent's disclaimer, and (2) as a worksheet that enabled
decedent to track his gross assets and determine when he would
be receiving interest and dividend payments. This explains
why decedent began preparing Exhibit 5-E after meeting with
Mr. Meyer and organized the listing of assets according to the
dates that interest and dividend payments would be made, rather
than grouping the assets according to their source; i.e., "J",
"JT", "T". Our conclusion is also supported by testimony about
decedent's personality, by Mr. Meyer, who had known decedent for
many years, as well as by Dale:
[Decedent] was very methodical. He was an engineer.
He took very careful care of his finances. He took
pride in his ability to maintain control over his life
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