Estate of Melvine B. Atkinson, Deceased, Christopher J. MacQuarrie, Personal Representative - Page 18




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          already shrunk from over $7 million to $500,889.1910 by March 13,           
          2004, ignoring speculative class action assets.  Respondent did             
          not abuse his discretion by expeditiously deciding the estate’s             
          case if, in fact, 2 to 4 months is expeditious.                             
          II. Conclusion                                                              
               The Court concludes that respondent’s determination to                 
          proceed with collection by levy of the estate taxes was not an              
          abuse of discretion, and respondent may proceed with collection.            
               The Court has considered all of the estate’s contentions,              
          arguments, requests, and statements.  To the extent not discussed           
          herein, we conclude that they are meritless, moot, or irrelevant.           
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             for respondent.                          














               10This amount consists of $338,720.19 in investments and               
          $162,169 in cash.                                                           






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Last modified: November 10, 2007