Estate of Emanuel Trompeter, Deceased, Robin Carol Trompeter Gonzalez and Janet Ilene Trompeter Polachek, Co-Executors - Page 89

                                        -88-                                          
               Pursuant to the direction of the Court of Appeals for the              
          Ninth Circuit, we now consider whether it is appropriate to                 
          revisit our conclusions as to fraud.  We do not believe it is.              
          Although the Court of Appeals for the Ninth Circuit has not asked           
          us to restate the legal basis for our finding of fraud, and thus            
          we do not, we emphasize our belief that the coexecutors’ willing            
          and conscious failure to disclose to respondent the assets of the           
          estate, coupled with their deliberate undervaluation of some of             
          the assets which were disclosed to respondent, constitutes clear            
          and convincing evidence of fraud deserving of the section 6663              
          penalty.                                                                    

                                                       Decision will be               
                                                  entered as previously               
                                                  entered on Mar. 18, 1999.           

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