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and all kinds of “lovely” jewelry.16 Testimony also establishes
that the decedent owned various other items of jewelry and
numerous diamonds, emeralds, and opals. In sum, the testimony
and documentary evidence establish that the decedent owned the
following 18 assets which were not included in either the 25
seized assets or the known receipts and that were not reported on
the estate’s Federal estate tax return:
1. Music collection consisting primarily of reel-to-reel
tapes
2. Three Baker’s tables
3. “Thousand dollar” watch
4. Cash at home
5. 31 coins
6. Various pieces of jade
7. Various pieces of ivory
8. One eight-ct. emerald and two other emeralds
9. Two opals
10. Tennis bracelet with many one-ct. diamonds
11. Six other diamond tennis bracelets
12. Ruby bracelet matching seized ruby necklace
and ring
13. Sapphire bracelet matching seized sapphire
necklace and ring
14. Pinkie ring with three to four-ct. diamond
15. Man’s three- to four-ct. diamond ring
16. Tie tack with three- to four-ct. diamond
17. Ruby pin matching seized ruby necklace and ring
18. Sapphire pin matching seized sapphire necklace and
ring
We find that the decedent retained ownership of these 18 assets
at his death.
16 The decedent generally collected sets of jewelry that
included necklaces, earrings, brooches/pins, and bracelets.
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