Estate of Charles N. Aronson, Deceased, Barney P. Aronson, Executor - Page 3

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          “felt superior to everyone else”.  In general, decedent “disliked           
          attorneys”.  He felt attorneys “were out to get his money”.                 
               At the time decedent died, Bar and decedent lived at 11520             
          Bixby Hill Road, Arcade, New York (Hundred Acres).1  There were             
          two houses on Hundred Acres.  Decedent and Jo lived in “the Big             
          House”, and Bar and his wife, Charlene Voit Aronson (Charlene),             
          lived in “the Little House”.  While living on Hundred Acres, Bar            
          took care of decedent, Jo, and Hundred Acres.                               
               Bar was responsible for maintaining Hundred Acres.  Decedent           
          met with Bar once a week to discuss the maintenance of Hundred              
          Acres, to inform Bar of anything that required attention, and to            
          chastise Bar if he did not get things done in a timely fashion.             
          Decedent had conversations with Bar regarding estate taxes and              
          Jo’s income.  Decedent, however, never discussed leaving a QTIP             
          to Jo.                                                                      
               On May 31, 1980, decedent executed a will (1980 will).  The            
          1980 will revoked all prior wills and codicils.  In the first               
          article of the 1980 will, decedent gave all of his personal                 
          effects, household effects, motor vehicles, works of art, and               
          tangible personal property to Jo.  The 1980 will also provided:             
                    SECOND:  If my wife survives me, I hereby create a                
               marital trust.  There shall be allocated to the marital                
               trust that amount (if any) which, when added to any                    
               other sums allowable in determining the marital                        


               1  Around 1981, Bar had moved into the Little House on                 
          Hundred Acres.                                                              




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