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of decedent’s date of death was not more than $681,840. Mr.
Glasser has practiced law for 23 years, focusing principally upon
oil and gas, securities, and general corporate litigation. He
has served as counsel to a number of oil companies and has
handled numerous oil and gas litigation disputes, including
disputes over royalty claims. In 1993, Mr. Glasser began
training to become a mediator. Since that time, he has mediated
approximately 450 cases, including oil and gas disputes involving
claims by and against major oil companies. He has authored
publications on mediation and arbitration of disputes and also
trained other mediators and arbitrators. We find that Mr.
Glasser, a lawyer who has settled and mediated numerous cases
involving disputes similar to the one between Exxon and decedent,
is qualified to render his opinion as an expert for purposes of
this case. See, e.g., Askanase v. Fatjo, 130 F.3d 657, 672 (5th
Cir. 1997) (discussing when a lawyer may testify as an expert
witness); Estate of Davis v. Commissioner, T.C. Memo. 1993-155;
Estate of Lennon v. Commissioner, T.C. Memo. 1991-360; Smith,
Inc. v. Commissioner, T.C. Memo. 1977-23.
Mr. Glasser identified his assigned task as ascertaining the
value of Exxon’s claim as of decedent’s date of death and
offering an expert opinion on the value of the claim as of that
time. Mr. Glasser relied primarily on documentary evidence
relating to the Jarvis Christian litigation. Mr. Glasser’s
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