Aarons, J.
Petitioner was the niece of Marion L. Ruhle (hereinafter decedent) and helped to take care of decedent when decedent became ill in 2003. Petitioner assumed an active role in caring for decedent with her daily living and, with the help of petitioner's sister, she created and implemented a 24-hour home assisted living plan for decedent...
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