OPINION
PELANDER, Chief Judge.
¶ 1 In this probate action, appellant Jay Goldman, personal representative (PR) of the Estate of Elliot Goldman, appeals from a summary judgment entered in favor of appellee, the Jewish Community Foundation of Southern Arizona. Jay argues that, because the estate asset value at Elliot's death was insufficient to pay a devise to the Foundation and "date of death values are considered in determining whether abatement...
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