-35-
8. Silk handmade beige rug, three x five feet
9. Silk handmade beige rug, six x nine feet
10. Isfahan handmade fine quality wool,
five x seven feet
11. Silk handmade masterpiece rug, six x nine feet
12. Three items of jade
13. Various items of ivory
14. Mother-of-pearl inlay dining room set with a carved
pedestal and 14 chairs
15. Two curio cabinets with mother-of-pearl inlay
16. Black artwork lacquer desk and chair
17. Black Ming chair
18. Four-piece, two table rosewood curio stand
Testimony and documentary evidence also establish the
existence of other unreported assets which were includable in the
taxable estate. Hesselgesser, who like the decedent was a
collector, testified credibly that he met with the decedent on a
few occasions to discuss and inspect the decedent’s collections
of guns, gold coins, jewelry, ivory, and music. Hesselgesser’s
testimony persuades us that the decedent had “several”
collections of ivory and that the decedent in the summer of 1991
owned several large diamonds (e.g., 30 and 40 carats), several
tennis bracelets, and several large necklaces with emeralds and
diamonds. Hesselgesser’s wife testified credibly that the
decedent near his death possessed several diamond necklaces and
an extensive music collection. The decedent’s friend, Joanne
Standard (Standard), testified credibly that the decedent
possessed eight to 10 tennis bracelets, some of which had one-ct.
diamonds all around the bracelet, “fabulous” emerald necklaces,
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