From: jeffrey E. <[email protected]> Sent: Sunday, December 13, 2015 10:33 AM To: Alan S Halperin; Richard J Bronstein lets assume the art in the name of the trust is divided in=o tic interests. co tenancy agreement entered into= each child and debra get a 20 perecent interest. . on d=bras death her interest passes to leon. I see no sales tax. and on her death use allowed by leon a holder of a ti= interest? . issues arise on right to sell? , issues on purchase and use tax? --= please note The information contained in this=communication is confidential, may be attorney-client privileged, mayconstitute inside information, and is intended only for the use of the=addressee. It is the property of JEE Unauthorized use, disclosure or=copying of this communication or any part thereof is strictly prohibite= and may be unlawful. If you have received this communication in err=r, please notify us immediately by return e-mail or by e-mail to [email protected]<=a>, and destroy this communication and all copies thereof, including=all attachments. copyright -all rights reserved --089e01493e56b862430526c51570-- conversation-id 94919 date-last-viewed 0 date-received 1450002798 flags 8590195713 gmail-label-ids 7 remote-id 570008 1 EFTA_R1_01593932 EFTA02478889