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Petitioner attached a document to petitioner’s November 1,
2001 letter, which was a copy of a page from certain books and
records of Endodontics. As discussed above, that document
reflected, inter alia, that in early March 1997 Endodontics
issued Endodontics’ March 4, 1997 checks payable to petitioner
and three of the children.
On April 28, 2003, an appraiser named Kathleen A. Price, and
a supervisory appraiser named Donald J. Reape, signed a summary
“UNIFORM RESIDENTIAL APPRAISAL REPORT” (summary appraisal report)
with respect to the marital residence. The summary appraisal
report stated, inter alia:
INDICATED VALUE BY SALES COMPARISON APPROACH . . . . . . $ 975,000
INDICATED VALUE BY INCOME APPROACH (If Applicable) Estimated
Market Rent $_______ /Mo.xGross Rent Multiplier ______ = $ N/A
This appraisal is made 9 “as is” : subject to the repairs,
alterations, inspections or conditions listed below 9 subject
to completion per plans and specifications
Conditions of Appraisal: SEE ADDENDUM[17]
Final Reconciliation: INTENDED USE OF APPRAISAL: THIS SUMMARY
APPRAISAL REPORT IS INTENDED FOR USE BY THE CLIENT FOR EQUITABLE
DISTRIBUTION ONLY. THIS REPORT IS NOT INTENDED FOR ANY OTHER USE.
SEE ADDENDUM.
Petitioner, through her attorney of record in this case,
sent respondent a letter dated November 7, 2003 (petitioner’s
November 7, 2003 letter) supplementing petitioner’s November 1,
2001 letter. In petitioner’s November 7, 2003 letter, petitioner
claimed relief under section 6015(b), (c), and (f). That letter
stated in pertinent part:
17There is no addendum to the summary appraisal report that
is part of the record in this case.
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