-14-
Six Seized Assets Disputed as to Fair
Market Value
1. Lady’s 18-kt. yellow gold,
sapphire, and diamond
necklace (2d) 4,400
2. Lady’s 18-kt. yellow gold, ruby,
and diamond necklace (2e) 5,800
3. Cultured pearl necklace with
14-kt. white gold clasp (2g) 400
4. Lady’s 18-kt. yellow gold,
emerald, and diamond
necklace (2j) 19,000
5. Lady’s 18-kt. yellow and white
gold, opal, and diamond
pin/pendant combination with
treated opal necklace (2k) 7,600
6. One loose cushion-shape-natural
18.2-ct. sapphire (3h) 9,100 46,300
Assets Disputed as to Fair Market Value and
Inclusion in the Taxable Estate
Music collection 50,000
Sofa table 4,416
Three Baker’s tables1 6,624
“Thousand dollar” watch 1,000
Cash at home 50,000
31 coins 425,847
Rugs 59,530
Jade collection 247,500
Ivory collection 1,500,000
Loose gemstones:
Emerald-cut 2.08-ct. diamond 15,510
Emerald-cut 2.28-ct. diamond 17,010
Round-cut 3.04-ct. diamond 47,436
Masterpiece 4.39-ct. diamond 106,680
Heart-shaped-baguette five-ct. diamond 75,000
Round-cut 5.22-ct. diamond 78,150
Round-cut 7.75-ct. diamond 35,800
Eight-ct. emerald 16,150
Two other emeralds 32,300
Two opals 32,300
18-ct. ruby 7,500
18-ct. sapphire 6,000
Genuine masterpiece 18.02-ct. sapphire 9,100
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