<table><tr><th>From:</th><th>Ada Clapp</th></tr><tr><td>Sent:
To:</td><td>Wednesday, July 2, 2014 12:01 PM
jeffrey E.</td></tr><tr><td>Cc:</td><td>Eileen Alexanderson; Richard Joslin</td></tr><tr><td>Subject:</td><td>Re:</td></tr></table>

I don't think it is so simple have the contract price set the estate t=x value. As with buy sell agreements there are a few hoops to jump through=before the Service recognizes the contract price as the estate tax value o= the asset being acquired

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On Jul 2, 2014, at 6:44 AM, "jeffrey E." <jeevacation@gmail.com <mailto:je=vacation@gmail.com» wrote:

single life. for house. , painting woudl be va=ued by contract price, as fair market is third party buyer with all =he info

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