Estate of Emanuel Trompeter, Deceased, Robin Carol Trompeter Gonzalez and Janet Ilene Trompeter Polachek, Co-Executors - Page 40

          While Polachek suggested that these tables were of minimal dollar           
          value, we find it more likely that these assets had a significant           
          dollar value in light of the decedent’s wealth, lifestyle, and              
          desire to own (and be seen as owning) only the best of                      
          everything.  In fact, the value of these four assets caused                 
          Polachek to expend her time, effort, and money to transport them            
          from the decedent’s home in Southern California to her home in              
          Northern California.17  Given our added understanding of the                
          location and value of the decedent’s home,18 as well as the fact            
          that he was a flamboyant individual who filled his home                     
          extensively with the finest, most beautiful, and most valuable              
          pieces of art, artifacts, gemstones, and jewelry (as well as a              
          noteworthy collection of music recordings), we simply do not see            
          the decedent sparing an expense when it came to furnishing his              
          home with tables and other furniture.  Such is especially so                
          given that the decedent regularly entertained at his home, that             
          he purchased at least some of his home’s furniture from the Fifth           

               17 The estate has not established that Polachek transported            
          any of these four assets to her home for sentimental reasons.  In           
          fact, the record leads us to a contrary conclusion.                         
               18 The decedent owned a four-bedroom, 3,928 square-foot                
          one-story home in Thousand Oaks, California.  It was sited on               
          approximately one acre of land and, when built in 1975, had two             
          two-car garages and a double car port.  (The decedent when he               
          died owned a 1992 Lexus four-door sedan and a 1991 Jeep Cherokee            
          four-wheel drive, the blue book values of which were $28,500 and            
          $19,050 as of the date of his death.)  The decedent for purposes            
          of Schiffer’s statement had valued his home at just over $1                 

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