Estate of Rebecca A. Wineman - Page 8




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               Coastal Ranches stored hay in the barns, used the corrals              
          and farm shop, and kept vehicles in a garage and in one of the              
          big barns.  Coastal Ranches maintained and paid utilities for the           
          houses.  Coastal Ranches also sealed the driveway, installed a              
          sidewalk, and provided decedent with a pickup truck for her use.            
          Workers provided by Coastal Ranches assisted with yard                      
          maintenance, including cutting down and pruning trees, repairing            
          water pipes, and removing bushes.  Coastal Ranches was also                 
          responsible for replacing fences and corrals in the event of a              
          fire.                                                                       
               Some of the soil on parcel 3 was contaminated by the                   
          spillage of gasoline in a refueling area near one of the barns.             
          On February 9, 1996, NG Chemical estimated the soil remediation             
          expenses on parcel 3 to be $36,256.                                         
               As of the valuation date, the fair market value of                     
          decedent's interest in the homestead property, including land,              
          buildings, and site improvements, was $52,000.                              
          The Nipomo Pasturelands                                                     
               The Nipomo pasturelands consisted of Rancho El Suey (parcel            
          5), Rancho Nipomo (parcel 6), Lot 74 (parcel 9), and the Pit                
          (parcel 10).  As of the valuation date, all of these properties             
          were vacant, unimproved lands used only for cattle grazing.                 
               Decedent owned 51 percent of parcel 5, which was an oblong,            
          irregularly shaped property consisting of 1,487 acres located on            





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