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Mr. Glover has asked the estate to compensate him for 1,858
hours of his services at the rate of $90 per hour for total
compensation of $167,220. He provided time records showing the
dates he worked on matters related to the estate and the time he
expended on those matters. Mr. Holleran testified at the trial in
this case that the time Mr. Glover expended in reconstructing
decedent’s accounts and tracking the funds misappropriated by Ms.
Hurley and Mr. Ross provided substantial benefit to the estate.
Mr. Holleran’s testimony was uncontroverted. Mr. Glover, however,
did not testify at the trial in this case, and the time records he
provided to Mr. Holleran generally reflect activity commonly
associated with the activities of a party to litigation, e.g.,
meetings and conversations with his attorneys and preparation for
and attendance at depositions and hearings. Upon reviewing Mr.
Glover’s time records, we are convinced that most of the time for
which he seeks compensation was expended in pursuing his challenge
of the validity of the will and specifically the bequest resulting
from the interlineation that gave the farm to the Pierces and the
bequest of $1 million to the University of Pennsylvania. However,
284.15 hours of Mr. Glover’s time (detailed as follows) is
attributable to reconstructing decedent’s accounts and tracking the
funds misappropriated by Ms. Hurley and Mr. Ross, and we therefore
hold that the amount for these services is deductible:
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