-15-
Bracelets:
18-kt. gold bracelet with 9.5-ct. diamond 12,400
Tennis bracelet with one-ct. diamonds 108,000
Six other diamond tennis bracelets 187,140
Ruby bracelet 5,800
Sapphire bracelet 4,400
Necklaces:
Diamond necklace 13,330
18-kt. gold necklace w/ 26.73-ct. diamond 74,000
30.02-ct. graduated-diamond necklace 66,404
Ruby necklace 13,330
Sapphire necklace 13,330
Turquoise necklace 21,250
Rings:
Man’s diamond pinkie ring 4,500
Man’s three to four-ct. diamond ring 15,750
Ruby ring 6,665
Sapphire ring 6,665
Diamond stud earrings 9,000
Three to four-ct. diamond tie tack 15,750
Pins:
Ruby pin 5,800
Sapphire pin 4,400
Pendants:
18-kt. gold, ruby, and diamond pendant 18,400
Sapphire pendant with round diamonds 15,000
Furniture 26,051 3,471,218
4,517,8032
1As discussed below, Polachek used the term
“Baker’s” to describe three tables which she removed
from the decedent’s home. We understand from this
reference that these tables were manufactured by
Baker’s Furniture, Inc., and refer to the tables as
“Baker’s tables”.
2We round this number to $4.5 million.
We now discuss the specifics of our decision as to the
existence and fair market value of the disputed assets.
A. Seized Assets Disputed as to Fair Market Value
Before Christie’s auctioned the 25 seized assets, it had
assigned to each of these assets a lower and upper estimated
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