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1675-6 Fontainebleau 1 re r , • Dec. 21, 1940. General Robert H. Tyndall, 711 North Pennsylvania Street, Indianapolis, Indiana. Dear Bobs— • There is being mailed to you today, in an envelo:. addressed to you as Trustee, a letter of even date (which letter is being ad essed to the stock— holders of the Carl G. Fisher Corporation), ands••w. star addressed to you there was enclosed a check for $7490.00, made •syable to Ro i H. tee -- which I presume you will wish to endorse and forward to Marga�retaat,yours earliest. convenience. You probably have been made away- 01' 761: fact that Mr. Daniels and an attorney by the name of Howe were down fere re.:ntly; the purpose of their visit being to consult with the undersigne• :s Exe •or of the Estate of Carl 4. Fisher, and also with the attorneys, Loftin, • alkin- Anderson and Scott, who are the at— torneys for Margaret and yourself as t: etc. In the conversations which I had wi • '-r. Daniels and Mr. Howe I was led to believe that they had conferred with you on '.ore than one occasion and, seem— ingly — at least, judging frop n= they said = they were convinced that the value of the assets of Carl's Es i e were •nsiderably in excess of their actual value, if one is to consider the 'period of to which may be required to liquidate the assets, and taking into then considt ation the fact that, in these troublous times, items which now se: t to have a Pertain value may, in the not very distant future, prove to have a ve• much les/value than they now seem to have. In any event, it is quite evident % - Mr�saniels came here with the idea that there was here at Miami Beach a real - - ate boom in the making — all of which is not a fact. It is ue, as you perhaps know, that there is a scarcity of ocean frontage. Last year the - were 47 n • hotels built — most of them on the ocean front. This year there : • 41 new hot: s being built, and they also are built on the ocean • •e hotels w e not built by those who cater to the same class of Al front; but th clientele or sts as d... the Pancoast, Whitman, Shoremede, Braznell, or the Carl G. Fisher Group ,oN s. The result is that the ocean front area has become very badly congested. Each one of these hotels that have been erected occupy practically every inch of ground on which they are located. Such hotels as the Whitman, Shoremede, and .Pancoast are very much disturbed over the situation, as they will have as next door neighbors, hotels which cater almost exclusively to Jewish clientele. However, the demand for and the scarcity of ocean frontage has naturally increased the price; but that condition does not prevail as regards property owned and/or controlled by the Miami Beach Bay Shore Company and/or the Fisher Corporation. And with this condition prevailing, it is very fair to assume that real estate values, particularly the property other than that located on the ocean front, will, in all probability, decline in value. That means but one things + General Robert H. 'Tyndall -- 2. Dec. 21, 1944. J that is, that the real estate holdings, etc., of our two Companies, i.e. the Fisher Corporation and the Miami Beach Bay Shore Company, will not increase in value. Furthermore, each and every year the cost of doing business increases, and that means a greater overhead for the respective Companies, and, further than that, each year, of course, both Companies are required to pay taxes on their holdings. There is only one way they can relieve the, elves of the tax burden, and that is by selling real estate; and every time theyy"sell a piece of real es— tate, it reduces the assets. In other words, whenever ' e Miami Beach Bay Shore Company pays a dividend, a very small proportion, if an of it, comes out of earnings. That is more truly the fact at the moment a, regards the Fisher Cor— poration, for in the letter dated December 14th, address•e to the stockholders of the Fisher Corporation, you will note that �,.tely 20% of the divi— dend which was paid on August 10th, 1940, came from earnings'lthe balance, 80%, came from the sale of one of the major assets of the Corporation, namely, the Lincolns Hotel properties. And in the letter which is being sent o with the present dividend check, and to which I first referred in this -tter, , .0 will note that it is estimated that only 33% of the amount will con out of4 e earnings iecal ending August 31, 1941, and 67% com- - rom .e sale of assets, and is, asyear s ated, a "return of investment." The Miami Beach Bay Shore Company.ar- st approachingthe poinwhatever, if any, future dividends are paid by them, will have to cometf omre the sale of assets, and not out�,�'y, ngs. So that, every time a piece of is sold by either the Fish Corpor• on or the Liismi Beach Bay Shore Company,property means that we are reducing the asset �:lue of that Company's stock byt that it much. This is something which I am • to sureh asst that self' have failed to reals e or, if y. , Lr. Daniels, and perhaps you your— it the degree of important ;which mu . ' b�eagivene �toZit.ed it' you haven't placed upon I am writing you in some detail on this subject because I dare say that inasmuch as you undoubtedly have been approached, confer— ences with Dani- r:'"id the other members ofthe Riley Memorial Association Com— mittee, and m .rbe further contacted by them that you will the situatio is. And whale the Bureau of Internal Revenue atdthe tvery d first t placed a rat! _r high valuj upon the Fisher Corporation stock, it may interest you to know at subsequ:��l!tly, and after a most thorough examination, they materially re. ^ed theeiidea as to what the Fisher Corporation stock was worth; and you may res -,;.... :d that if they thought there was any chance of supporting their first idea as to values, they would have stuck to it. So, may I suggest that if, perchance, you should have occasion to have any further contacts or conferences with Mr. Daniels, or any of his associates, that you make it very clear to them that there isn' t any such value attached to the stock of the Fisher Corporation, which was held by Mr. Fisher as re— sumed by many of those, including some creditors, and even the beneficiary of that Estate. Mr. Daniels and Mr. Howe left here with the express thought in mind of consulting others of the members of their Committee and working out some com— promise that would be fair -- at least, I have been so informed; they having been. 1 / General Robert H. Tyndall -- 3. Dec. 211 1940. as I believe, convinced that they have over-estimated the value of the Fisher Corporation stock, which is the major asset of Carl's Estate. And, in view of the circumstances and conditions, etc. , may I further suggest that you re- frain from making any comments as to the dividend now being paid by the Fisher Corporation, for I fear that that may improperly influence them in their de- mands. As you perhaps know, firs. Fisher, on her behalf : : beneficiary, and you as Trustee, have filed claims against the Estate, to th= extent of approximately 485,000.00; this amount being claimed as being the unpai' balance due up to the time of Carl's decease on the Prenuptial Agreement, whic was made just prior to his marriage to Margaret, and in connection with whic , agreement you• are the Trustee. I have no desire nor intention of misleading anyone in connection with these several matters. However, I am very sure that at the time Mr. Fisher gave the note to the Riley Memorial Associatio•• Be ad every intention, and was at that time in a position to, and firmly • - eve, that at his death his Estate (.\\ would be sufficiently large to warrant ne pays- nt of that amount out of his Estate, without in any way inflictin ny har p upon any of those to whom he might at some subsequent date will w: he to give; but, as both you and I . know, Carl just escaped bankruptcy at .4 .144„, e of the reorganization of The Carl G. Fisher Company. In fact, at that time= seriously considered having him go 1 through bankruptcy proceedings, but were ab o work out a solution of the prob- lem without having that stigma attached to his ane. __e. ____ In any event, I em 40 e sill- hat Carl had entirely forgotten about the note which he gave to the ey Memor 1 Association, because he never mentioned ' / it to me, and I am sure tt t, had he r • ailed it, he would, prior to his death, 1 ' have made an attempt to e ect a compr•. ise and satisfactory settlement of that item; and certain it is, ball. the r•fes of decency and procedure, the Riley / Association should not at t‘, . .. • and under the circumstances, insist upon their claim being paid in its ent ety, and thus deprive Yiargaret of that to which she is justly entitled and which, as evidenced by Carl's will, he very clearly intende. .'" she should have. I feel ' hat -it is . duty to write you this somewhat lengthy letter on i this subject, because I r: •laze 'hat the extent of your influence is in the In- dianapolis a , and what esistance you can be to Margaret in doing, or not do- , \ing, or sayinj anythin. +uich will create in the minds of the Riley Memorial Association Coa ;R. - : exaggerated idea of the value of the Estate, and what `` it will mean to Margaret in the event that the Riley Association should prose- e cute their cleiz to a successful conclusion. I am frank to say my personal i viewpoint is that they will never make it stick; but if they do, by the same token, Vargaret's claim of t85f000.00_ie just as legitimate a claim, if not more. so, and_,%1j nd.oubte?1y be_a]Jowed; so that the claims against the Estate, and other than the Riley Association claim, are approximately X100,000.00 as against the X50,000.00 claim of the Riley Association; and, in the final analysis, i if all claims against the Estate are established as filed, the best that the Riley i Association could possibly hope to get would be one-third of what there was in the Estate; whereas, Margaret would get at least two-thirds; and the net value i of the Estate, after .all expenses have been paid, will not, in my opinion, ex- ' j acted $40,000.00, on the assumption that the value of the Fisher Corporation stock �I •' 9 • G eral Robert H. Tyndall -- 4. Dec. 21, 1940. is established at the appraised value of ;25.00 per phare. I assume that you will be so busy with things of a military character that we ,are not going to have the pleasure of seeing you clown here this winter season. However, if you can break away long enough, we certainly shall be glad to see you, and I would like very much to have you come so that you might more properly get a true picture of what is going on at `iaiai Beach. In closing, I wish for you and your family not ont' a most delightful Christmas, but I hops that the i+ew Year w111 bring to yo and yours a great abundance of good health, happiness and prosperit Sincerely, . R. Humpage. FRH t AVM