Mugglin, J.
On November 15, 2000, petitioner, an attorney, delivered a check to George Johnson (hereinafter decedent) for $256,244.21 which represented the proceeds of a partial settlement of an asbestos exposure claim. This check, together with the balance of the claim, represent the total assets of decedent. On November 16, 2000, decedent opened an account with Charter One Bank and deposited the check. The signature card used to open the account bore the words ...
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