Estate of Emanuel Trompeter, Deceased, Robin Carol Trompeter Gonzalez and Janet Ilene Trompeter Polachek, Co-Executors - Page 58

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               We do not find in the record that Mamiye sold a diamond that           
          was comparable to one or more of the five remaining diamonds.  As           
          to these five diamonds, we turn to Carmona’s opinion as set forth           
          in his expert report.  If a diamond that was valued by Carmona              
          was similar in weight to one of the five remaining diamonds, we             
          use that comparable diamond to measure the fair market value of             
          the diamond in question, unless the record establishes that                 
          Carmona’s appraised value was not indicative of the diamond’s               
          retail sales price.  Under the facts herein, we believe that                
          Carmona’s opinion is the second best measure of the fair market             
          value of four of the five remaining diamonds.                               
               Carmona opined that the fair market value of the 2.01-ct.              
          diamond was $15,000.  We decide that the 2.01-ct. diamond was the           
          best measure of value for the 2.08 and 2.28-ct. diamonds.  On the           
          basis of Carmona’s appraisal of the 2.01-ct. diamond at $15,000,            
          and the fact that the 2.01 diamond is 3.4 and 13.4 percent                  
          smaller in weight than the 2.08-ct. and 2.28-ct. diamonds,                  
          respectively ((2.08 - 2.01)/2.01 = .034; (2.28 - 2.01)/2.28 =               
          .134), we find that the fair market values of the 2.08 and                  
          2.28-ct. diamonds were $15,510 ($15,000 + ($15,000 x .034) and              
          $17,010 ($15,000 + ($15,000 x .134)) respectively.                          
               Carmona opined that the fair market value of the 3.35-ct.              
          diamond was $52,300.  We decide that the 3.35-ct. diamond was the           
          best measure of value for the 3.04-ct. diamond.  On the basis of            






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