DECISION AFTER TRIAL
ELIZABETH H. EMERSON, Judge.
Factual Background
On January 1, 1986, Vincent Parziale died in an automobile accident. Prior to that date, he had been an equal one-third shareholder with his brother, Joseph Parziale, and his brother-in-law, Joseph Spada, in P.G.S. Carting Co., Inc., a carting and waste removal business operating in Nassau and Suffolk counties ("the
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