Estate of Morton B. Harper, Deceased, Michael A. Harper, Executor - Page 33

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          generated thereby.  In addition, according to Michael’s own                 
          testimony, the partners were in no hurry to alter this state of             
          affairs.  This speaks volumes concerning how little the partners            
          understood to have changed in decedent’s relationship to his                
          assets as a result of the entity’s formation.                               
               Turning to facts regarding distribution of partnership                 
          funds, we find equally compelling indicia of an implied                     
          understanding or agreement that the partnership arrangement would           
          not curtail decedent’s ability to enjoy the economic benefit of             
          assets contributed to HFLP.  In addition to the deemed                      
          distributions engendered by the commingling discussed above, even           
          the distributions made by Michael from the partnership checking             
          account are heavily weighted in favor of decedent.  The check               
          register indicates that during the period extending from                    
          September of 1994 through early November 1995, partnership funds            
          were distributed for the benefit of Michael and Lynn in the                 
          amounts of $5,800 and $8,700, respectively.  These distributions            
          occurred on November 9, 1994, December 19, 1994, and January 10,            
          1995.  During that same time frame, partnership checks totaling             
          $231,820, were remitted to the Trust, with the last being written           
          on October 30, 1995.  Only then did distributions to Michael and            
          Lynn resume with checks drawn on November 15, 1995, in the                  
          amounts of $4,800 and $7,200, respectively.  Given this pattern,            
          we would be hard pressed to conclude other than that the                    

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