Estate of Morton B. Harper, Deceased, Michael A. Harper, Executor - Page 75

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          to be $396,000 ($450,000 x (1-.12)).  This results in a total               
          value for the HFLP assets to be included in decedent’s gross                
          estate under section 2036 of $1,699,134.                                    
               To reflect the foregoing,                                              


                                                  Decision will be entered            
                                             under Rule 155.                          

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