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find that the decedent retained ownership of these 22 assets at
his death. These 22 assets are:
1. Emerald-cut 2.08-ct. diamond
2. Emerald-cut 2.28-ct. diamond
3. GIA certificate round 3.04-ct. diamond
4. Masterpiece 4.39-ct. diamond with faint blue color
5. Heart-shape-baguette five-ct. diamond
6. Round-cut 5.22-ct. diamond
7. Round 7.75-ct. diamond
8. 18-ct. ruby
9. 18-ct. sapphire
10. Ceylon genuine masterpiece 18.02-ct. sapphire
11. 18-kt. gold bracelet with 9.05 ct. diamond
12. Diamond necklace
13. 18-kt. gold necklace with 26.73-ct. diamond
14. 30.02-ct. graduated-diamond necklace
15. Ruby necklace
16. Sapphire necklace
17. Turquoise necklace 11mm, 30 inches long
18. Ruby ring
19. Sapphire ring
20. Pair of diamond stud earrings
21. 18 kt. gold, ruby, and diamond pendant
22. Sapphire pendant with round diamonds
The checks and receipts from Lloyds also reveal that 18
items were either not reported on the estate’s Federal estate tax
return or, to the extent that they were so reported, were not
included in the taxable estate at their fair market values as of
the applicable valuation date. We find that the decedent
retained ownership of these 18 assets at his death. These 18
assets are:
1. Sofa table with 48-inch beveled glass
2. Silk handmade dragon rug, four-five x seven feet
3. Silk handmade tree of life rug, three x five feet
4. Silk handmade prayer rug, three x five feet
5. Silk handmade beige rug, two x four feet
6. Silk handmade beige rug, two x four feet
7. Silk handmade beige rug, three x five feet
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