Ellen Cohen Deposition

1

IN THE CIRCUIT COURT OF THE 15TH

JUDICIAL CIRCUIT IN AND FOR

PALM-BEACH COUNTY, FLORIDA

PROBATE DIVISION

CASE NO: 2010CP004252XXXXSB

IN RE: ESTATE OF ALLAN HAYMES,

Deceased.

________________________________/

ZYLO MARSHALL

Petitioner,

v.

LOIS M. HAYMES, as Personal Representative

of the Estate of ALLAN HAYMES, and

CRAIG DONOFF, as Personal Representative

of the Estate of ALLAN HAYMES,

Respondents.

________________________________/

RESPONDENTS NOTICE OF FILING VIDEOTAPED DEPOSITION

TRANSCRIPT OF NON-PARTY, ELLEN COHEN

Respondents, LOIS M. HAYMES, as Personal Representative of the Estate of ALLAN

HAYMES, and CRAIG DONOFF, as Personal Representative of the Estate of ALLAN HAYMES,

by and through their undersigned counsel, hereby files the videotaped deposition transcript of Non-

Party, Ellen Cohen, taken March 5, 2014 in connection with this matter.

Filing # 12467581 Electronically Filed 04/14/2014 01:45:06 PM

2

CERTIFICATE OF SERVICE

I HEREBY CERTIFY that a true copy of the foregoing has been filed with the Clerk of

Court via the Florida Courts E-Filing Portal which will serve a notice of electronic filing upon:

Zylo Marshall, Pro Se Plaintiff, [[email protected]], on this 14th day of April, 2014.

SHENDELL & POLLOCK, P.L.

Attorneys for Respondents

2700 N. Military Trail

Boca Raton, Florida 33431

Phone: (561) 241-2323

Fax: (561) 241-2330

By: s/ Kenneth S. Pollock

Kenneth S. Pollock, Esq.

Florida Bar No: 69558

Matthew A. Tornincasa, Esq.

Florida Bar No: 57698

w:\files\donoff re haymes estate\pleadings\plead - nof - deposition transcript of ellen cohen.docx
mailto:[email protected]

954-463-2933

WWW.USLEGALSUPPORT.COM

1

IN THE CIRCUIT COURT OF

THE 15th JUDICIAL CIRCUIT

IN AND FOR PALM BEACH COUNTY, FLORIDA

PROBATE DIVISION

CASE NO: 502010CP004252XXXXSB

IN RE: ESTATE OF ALLAN HAYMES,

Deceased.

- - - - - - - - - - - - - - - x

ZYLO MARSHALL,

Petitioner,

v.

LOIS M. HAYMES, as Personal Representative of the

Estate of ALLAN HAYMES, and CRAIG DONOFF, as

Personal Representative of the Estate of ALLAN

HAYMES,

Respondents.

- - - - - - - - - - - - - - - x

VIDEOTAPED DEPOSITION of ELLEN COHEN, a

nonparty witness by Respondents, pursuant to

Subpoena, held at the offices of US Legal

Support, 425 Park Avenue, New York, New York

10022, on March 5, 2014 at 9:01 a.m. before a

Notary Public of the State of New York.

954-463-2933


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1

2 A p p e a r a n c e s:

3 ZYLO MARSHALL, PRO SE 912 J Street, #34

4 Sacramento, California 95814 BY: ZYLO MARSHALL, via telephone

5

6

SHENDELL & POLLOCK, PL7 Attorneys for Respondents

2700 North Military Trail, Suite 1508 Boca Raton, Florida 33431

BY: MATT TORNINCASA, ESQ.9

10

11

ALSO PRESENT:12

Sallean Browne, videographer13

14

15

16

17

18

19

20

21

22

23

24

25

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1 Ellen Cohen

2 THE VIDEOGRAPHER: This deposition is

3 being held at US Legal Support in New York,

4 425 Park Avenue on March 5, 2014, at

5 approximately 9:15 a.m. My name is Sallean

6 Browne from US Legal Support, and I am the

7 video specialist. The court reporter today

8 is Allison Fowler, also from US Legal

9 Support.

10 Will counsel please introduce

11 themselves.

12 MR. TORNINCASA: Attorney Matt

13 Tornincasa of Shendell & Pollock, PL, on

14 behalf of respondents Lois Haymes and Craig

15 Donoff, as personal representatives of the

16 estate of Allan Haymes.

17 Mr. Marshall, please introduce yourself

18 for the record.

19 MR. MARSHALL: My name is Zylo

20 Marshall. This is -- representing myself as

21 pro se petitioner in the estate of Allan

22 Haymes.

23 MR. TORNINCASA: Okay.

24 THE VIDEOGRAPHER: Will the court

25 reporter please swear in the witness.

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1 Ellen Cohen

2 E L L E N C O H E N, the witness herein, having

3 been first duly sworn by a Notary Public of the

4 State of New York, was examined and testified as

5 follows:

6 EXAMINATION BY

7 MR. TORNINCASA:

8 Q. Ms. Cohen, my name is Matt Tornincasa,

9 I'm an attorney, I represent Lois Haymes. She is

10 the daughter of Allan Haymes. I also represent

11 attorney, Craig Donoff, they are the personal

12 representatives of the estate of Allan Haymes.

13 We're here today to take your

14 deposition for trial. We need to find out a

15 little bit of information about the time that you

16 spent with Allan Haymes and just kind of get some

17 answers to some questions.

18 We are being videographed today. We

19 also have testimony taken by a court reporter.

20 In order to make sure things go smoothly, I want

21 to just give you a couple of basic guidelines.

22 The first is, because everything that is being

23 said is officially being taken down by a

24 stenographer, nonverbal responses, like head

25 shakes, or ambiguous responses such as uh-huh or

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1 Ellen Cohen

2 uh-uh, don't translate well, so I'd ask if I ask

3 you a question, please answer with a yes or no.

4 Do you understand that?

5 A. I do.

6 Q. Thank you. Also because --

7 MR. MARSHALL: Can you turn up the

8 volume a little bit, please?

9 MR. TORNINCASA: What was that,

10 Mr. Marshall?

11 MR. MARSHALL: Can you put the volume

12 or bring it closer to the voices so I can

13 hear. I can't hear that well.

14 MR. TORNINCASA: Okay.

15 MR. MARSHALL: Thank you.

16 MR. TORNINCASA: I'll just bring it a

17 little closer probably because he's having

18 trouble hearing us.

19 Q. In addition, because the stenographer

20 is writing everything down, I'll ask you -- in

21 conversations where you'll know where I'm going

22 with the question, it's very easy for you cut in

23 with answer. That can tend to make for a very

24 rough record, so I'd ask you to please give me a

25 couple of moments after to make sure my question

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1 Ellen Cohen

2 is done prior to starting your answer. That

3 would help to make a clean record.

4 A. Okay.

5 Q. We're here today to find out what you

6 know. It's not a memory test, it's not an

7 examination, it's not a quiz, so if you need to

8 speculate or guess, just please let us know that

9 you're speculating or you're guessing if you

10 don't know something.

11 A. For sure.

12 Q. My last request is, sometimes I do ask

13 a bad question. If for some reason you don't

14 understand my question or need me to clarify,

15 please let me know, and I'll be happy to restate

16 the question. The last thing, I'll ask you the

17 same thing is, in order to give Mr. Marshall an

18 opportunity to interpose any objections, after I

19 ask my question just wait maybe one or two

20 seconds before you answer, that way if it there

21 is an objection, he has an opportunity to get

22 that out on the record, and that will come out

23 cleanly and smoothly and in order.

24 A. Okay. I understand.

25 Q. Thank you so much.

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1 Ellen Cohen

2 A. Sure.

3 Q. Can we start with your name, please?

4 A. Ellen Cohen.

5 Q. And Ms. Cohen, what is your address?

6 A. 20 West 64th Street, New York, New York

7 10023.

8 Q. And how long have you lived there?

9 A. Ten years, three months.

10 Q. Okay. And are you employed?

11 A. Yes, I am.

12 Q. Where are you employed, please?

13 A. Well, I'm a partner in a CPA firm,

14 Shedler & Cohen, LLP.

15 Q. And where is Shedler & Cohen located?

16 A. In Manhattan.

17 Q. Okay. And how long have you been a

18 partner there?

19 A. I've been a partner since 1995.

20 Q. Okay. How long have you worked for the

21 firm?

22 A. Since 1993.

23 Q. Okay, terrific. And what do you do

24 there?

25 A. I'm a CPA. I'm a partner, and we're

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1 Ellen Cohen

2 business partners in the entertainment industry.

3 We handle tax and accounting issues for

4 individuals.

5 Q. I realize it is in the middle of the

6 busy season for taxes --

7 A. It is.

8 Q. I do thank you for your time today.

9 A. Okay.

10 Q. Did you know the decedent in this case,

11 Allan Haymes?

12 A. Yes, I knew Allan Haymes.

13 Q. When did you first meet Allan Haymes?

14 A. I met Allan Haymes in 1977.

15 Q. And how did you meet Allan Haymes?

16 A. Allan Haymes -- my husband, Henry

17 Cohen, worked with Allan Haymes -- just about

18 began working with Allan Haymes just about the

19 same time that we met, that I met Henry, and I

20 guess Henry and Allan were working together for a

21 short time when I was introduced to Allan. So it

22 was the same -- the same -- I know 1977, because

23 that's when I met Henry and I know that's about

24 when Henry met Allan, and we met shortly during

25 that, you know -- during that time period.

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1 Ellen Cohen

2 Q. Okay, terrific. And you knew Allan

3 through his entire life?

4 A. From 1977, yes, forward.

5 Q. How would you characterize your

6 relationship with Allan Haymes, your family's

7 relationship with Allan Haymes?

8 A. Well, primarily, the relationship was

9 through Henry, and he and Allan were partners in

10 business together and -- but on the other hand,

11 we were family friends, Allen and his wife,

12 Carol, participated in our children's bar

13 mitzvahs. They came up from Florida or they were

14 in New York and they attended them, and we

15 socialized with them, not on a regular basis, but

16 every few years, for sure, we'd have a dinner

17 out, whether it was in New York or in Florida,

18 but not -- the relationship was mainly through

19 Henry. Henry and Allan had a business

20 relationship. I did not have a personal

21 friendship relationship with him, but certainly

22 very social and caring.

23 Q. Okay. So would it be fair to say that

24 there was regular contact between you and Henry

25 and Allan Haymes over the years since 1977?

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1 Ellen Cohen

2 A. Yes.

3 Q. And you mentioned that you had children

4 -- Henry -- excuse me, that Allan and his wife

5 were at your children's bar mitzvahs?

6 A. Absolutely, very memorable. They were

7 fabulous dancers. People still talk about their

8 fabulous dancing.

9 Q. Terrific. Have you ever lived in

10 Florida?

11 A. No.

12 Q. Allan lived in New York. Do you know

13 where he lived in New York?

14 A. Yes, he lived at 210 Central Park

15 South.

16 Q. Okay. And do you know, was that a

17 house or a condo?

18 A. It was a rental apartment.

19 Q. A rental apartment?

20 A. Rented an apartment there, yes.

21 Q. Okay.

22 A. He and Carol lived there during -- up

23 until they moved out, I think the rent

24 stabilization laws changed or something and they

25 had to -- they didn't stay, and they terminated

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1 Ellen Cohen

2 their lease and then moved to Florida. They also

3 lived in Westhampton, had a small place there

4 that was sold a long time ago.

5 Q. When did they move to Florida?

6 A. It was before Carol's death because

7 when Carol died, they sat Shiva in a hotel room,

8 so I don't really know. When they left the New

9 York apartment, I don't know the date, but it was

10 before Carol's death because as I say, we went to

11 the funeral and they were sitting Shiva, he and

12 his family, were sitting Shiva at a hotel.

13 Q. The issue in this case was a challenge

14 to Mr. Haymes' capacity or possible undue

15 influence by his daughter Lois Haymes with regard

16 to his current operative will, which was executed

17 in January of 2009.

18 A. Okay.

19 Q. I'd like to kind of narrow the time

20 frame because I know you've known Mr. Haymes for

21 close to 30 years -- over 30 years?

22 A. Yes.

23 Q. In the last three or four years of his

24 life, from about 2007 on?

25 A. Uh-huh.

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1 Ellen Cohen

2 Q. -- would you speak with Mr. Haymes or

3 did you ever visit Mr. Haymes? Did you have

4 contact with Mr. Haymes?

5 A. I visited Allan when he moved into his

6 first residence after the apartment -- when he

7 moved out of the apartment on the ocean, I think

8 it was a Hyatt -- my recollection, it was one of

9 these Hyatt residences, independent/assisted

10 living. He was probably there about year and a

11 half or -- I'm not sure of the date.

12 Q. Okay.

13 A. I think he moved in '06. It was

14 probably winter of '08, I'm not sure of the exact

15 date though, if it was late '07 or winter of '08,

16 Henry and I went to visit Allan, we had -- we met

17 him in his lovely apartment that he had set up

18 beautifully with furniture and special

19 belongings. We -- he toured us around the

20 facility, we had lunch in the dining room, he

21 introduced us to some of his friends, people came

22 over. It was a lovely visit. We were there

23 about two or three hours, and as I say, Allan, he

24 was introducing us to other people, he was, you

25 know...

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1 Ellen Cohen

2 Q. Okay.

3 A. Quite friendly.

4 Q. So during that visit, did you observe

5 any mental incapacity by Allan Haymes?

6 A. Absolutely not.

7 Q. Do you know Lois Haymes?

8 A. Yes.

9 Q. How do you know Lois?

10 A. I know Lois, you know, only -- through.

11 Q. Do you remember when you first met

12 Lois?

13 A. I really -- that's a tough one. Many,

14 many years ago, on a trip to California, we -- my

15 husband and I, we were out in California with the

16 kids, and I'm pretty sure we visited with her for

17 a short visit, but I can't put my -- I didn't

18 really have any involvement with Lois until the

19 last few years when she really stepped in to

20 assist her father.

21 Q. Okay. Did you ever personally observe,

22 I guess -- let me ask this a different way.

23 Was Lois Haymes present when you

24 visited with Allan Haymes?

25 A. No.

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1 Ellen Cohen

2 Q. Did Lois Haymes facilitate your visit

3 to see Allan Haymes in any way?

4 A. Absolutely not. Henry was in contact

5 with Allan on a regular basis at that point.

6 Q. Did Lois attempt to interfere or

7 prevent --


9 Q. Okay.

10 A. She encouraged us to be in touch with

11 him. Encouraged Henry, more than...

12 Q. Did you ever discuss Lois with Allan?

13 A. Not to a great extent, except that she

14 was very grateful of -- for her assistance,

15 particularly right after -- when he was alone.

16 He realized how quickly -- you know, how much she

17 was helping me him and supporting him and

18 encouraging him.

19 Q. Okay. Did Allan Haymes ever complain

20 to you about Lois Haymes taking care of him?

21 A. No, I never had a discussion with Allan

22 about that at all.

23 Q. Okay. Were you ever present for any

24 conversations regarding Allan Haymes' estate

25 plan?

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1 Ellen Cohen

2 A. No.

3 Q. Do you know Zylo Marshall?

4 A. Do I know --

5 Q. The petitioner.

6 A. Do I know him personally, no.

7 Q. Do you know who he was?

8 A. I know who he is.

9 Q. Okay. Can you explain to me your

10 understanding of his relationship to Allan

11 Haymes?

12 A. Grandson.

13 Q. Okay. Have you ever discussed Zylo

14 with Allan?

15 A. No.

16 Q. Do you have any knowledge regarding

17 Allan and Zylo's relationship?

18 A. Personally, no.

19 Q. Okay.

20 A. I never discussed -- talked to Allan

21 about anything other than having to do with, you

22 know, work or my own children or Carol or Henry,

23 that was it.

24 Q. Okay.

25 A. Henry had much more of a regular

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1 Ellen Cohen

2 relationship on a regular basis with Allan.

3 Q. Okay. All righty. How would you

4 describe Allan's memory faculties and

5 capabilities the last time you visited with him

6 in person, this visit in winter of '08 or '07?

7 A. I thought his -- he was healthy.

8 Q. Okay.

9 A. You know, his mind seemed healthy. As

10 I say, we walked around the facility, he showed

11 us all the, you know, what it had to offer, and

12 we had lunch with him and he was pretty clear on

13 the names of the people and introducing us, so I

14 would say --

15 Q. Okay.

16 A. -- it was, you know.

17 Q. So at that time, would you have

18 concerns about Allan's ability to recognize his

19 family?

20 A. No.

21 Q. Would you have any concerns about

22 Allan's ability to appreciate the extent of his

23 assets?

24 A. I think he understood exactly what --

25 what his assets were.

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1 Ellen Cohen

2 Q. The topic of his assets didn't come up,

3 though, you were just generalizing?

4 A. Not at that date, no. Not at that time

5 really, I didn't really talk about his assets.

6 Q. Did you ever provide any accounting

7 services to Allan?

8 A. Yes, I did.

9 Q. Okay.

10 A. But not personal, only for property

11 that he owned with Henry.

12 Q. Okay. So it would be, not so much for

13 Allan as it was for a partnership that he'd

14 established --

15 A. Exactly, exactly. I did not see or

16 have any inclination or knowledge of his personal

17 tax return. I would provide a K1 to his

18 accountant.

19 Q. And when would you provide those

20 services, if you recall?

21 A. Well, I'm still because there's one

22 partnership. There was the same partnership that

23 they owned, Henry and Allan owned, and I still do

24 the tax return, I do it March of every year, and

25 K1s go either to Allan, and now to the estate.

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1 Ellen Cohen

2 Q. What's the name of this partnership?

3 A. Elca Associates.

4 Q. And that's E-L-C-A?

5 A. E-L-C-A.

6 Q. Have you ever observed Lois Haymes

7 threatening Allan Haymes?

8 A. No.


10 bully Allan Haymes in any way?

11 A. No.


13 attempt to manipulate Allan Haymes in any way?

14 A. I never observed that.

15 Q. Based on your knowledge of Allan Haymes

16 and his personality, did he strike you as an

17 individual who could be manipulated or bullied?

18 A. No.

19 Q. Tell me a little bit more about Allan's

20 personality.

21 A. As I say, I really knew Allan through

22 Henry, but Allan was a very sharp, very

23 street-smart individual with a very good head on

24 his shoulders for business, and, you know,

25 dealmaking and really mentored my husband and was

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1 Ellen Cohen

2 not a guy who was ever taken advantage of, or --

3 I can't -- I'm not saying ever because I'm not --

4 don't know every day of his life, but I would

5 imagine he was always in control of a situation

6 and made things happen. He didn't wait -- you

7 know, things didn't happen to him, he made things

8 happen.

9 Q. Okay. Terrific. I don't think I have

10 anything further for you.

11 A. Okay.

12 MR. TORNINCASA: Mr. Marshall, you're

13 up.

14 EXAMINATION

15 BY MR. MARSHALL:

16 Q. Yes, yes. Good morning, Mrs. Cohen.

17 A. Good morning to you.

18 Q. My name is Zylo Marshall, representing

19 myself as a plaintiff in the case of Zylo

20 Marshall versus Lois Haymes and Craig Donoff in

21 the estate of Allan Haymes. I am also asking you

22 these questions based upon a deposition in

23 California. I just want to inform you that the

24 current lawsuit we are -- we started in --

25 started in September 2010. I'll be jumping

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1 Ellen Cohen

2 around during this deposition.

3 Do you consider yourself an honest,

4 ethical person?

5 A. Absolute --

6 Q. Have you ever lied to anyone before?

7 MR. TORNINCASA: Ms. Marshall, I just

8 want to renew my direction to the witness.

9 Ms. Cohen, if you could just please give me

10 a second or two to place any objections on

11 the record that are necessary before you

12 answer. I know a lot of these questions,

13 the answers are obvious, but I have to make

14 my record.

15 THE WITNESS: Okay. I'm sorry. I will

16 do so.

17 MR. TORNINCASA: Mr. Marshall, could

18 you ask your first question again, please?

19 Q. Do you consider yourself an honest,

20 ethical person?

21 MR. TORNINCASA: I have an objection to

22 that question. I believe it improperly

23 questions the credibility of this witness.

24 It's not proper impeachment. It's improper

25 bolstering.

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1 Ellen Cohen

2 You're free to answer it.

3 A. Yes, I consider myself an honest,

4 ethical -- can you repeat your question?

5 Q. Do you consider yourself an honest,

6 ethical person?

7 A. Yes.

8 MR. TORNINCASA: Same objection.

9 Q. Have you ever lied to anyone before?

10 A. No.

11 MR. TORNINCASA: I object to the

12 question.

13 I apologize, I just need a moment.

14 I object to that question. It's

15 improper character testimony you're seeking

16 to elicit.

17 A. No.

18 Q. In the last 15 years, have you ever

19 been arrested?

20 MR. TORNINCASA: You can answer that.

21 A. No.

22 Q. Have you ever been deposed before?

23 MR. TORNINCASA: You can answer.

24 A. No.

25 Q. Okay. Have you ever testified in court

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1 Ellen Cohen

2 before?

3 A. No.

4 Q. Have you ever been a plaintiff or

5 defendant in another case?

6 A. No.

7 Q. Did you speak to Matt Tornincasa or Ken

8 Pollock prior to this lawsuit -- prior to this

9 deposition. I'm sorry, prior to this deposition?

10 A. Yes.

11 Q. How many times did you speak to either

12 one of them?

13 A. Once to Matt.

14 Q. Okay. How long were those

15 conversations -- how long did that conversation

16 last?

17 A. Ten minutes.

18 Q. Okay. Since 2005, did you send any

19 e-mails to Lois Haymes?

20 A. Not that I'm aware -- not that I

21 remember, or...

22 Q. Okay.

23 A. Not that I remember.

24 Q. Okay. Since 2005, did you ever receive

25 any e-mails from Lois Haymes?

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1 Ellen Cohen

2 A. Not that I remember.

3 Q. Okay. Did Allan Haymes ever do

4 anything to cause you to distrust him?

5 MR. TORNINCASA: Can you repeat that

6 question, please, Mr. Marshall?

7 Q. Did Allan Haymes ever do anything that

8 caused you to distrust him?

9 MR. TORNINCASA: I object. That

10 question is vague and unintelligible.

11 You can answer, if you can.

12 A. Repeat the question once more.

13 Q. Do you -- did Allan Haymes ever do

14 anything that caused you to distrust him?

15 A. No.

16 Q. As we sit here right now, has Lois

17 Haymes done anything to betray your trust?

18 MR. TORNINCASA: Objection. Beyond the

19 scope of my direct examination. Improper

20 character witness -- improper character

21 testimony is being called for here without

22 proper predicate or foundation.


24 A. Repeat the question.

25 Q. Yeah. As we sit here right now, has

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1 Ellen Cohen

2 Lois Haymes done anything to betray your trust?

3 A. No.

4 Q. Currently, do you have any business

5 ventures with Lois Haymes?

6 MR. TORNINCASA: Objection. This is

7 not a proper cross-examination, it's a

8 leading question and beyond the scope.

9 Ms. Cohen, you can answer, if you can.

10 Because this is -- and Zylo, I'm just going

11 to interrupt -- because this is for trial, I

12 need to place my objections on the record.

13 The court is going to have to determine

14 whether or not those objections are valid.

15 I just have to get them all out there.

16 After I object, you're free to answer any

17 question, you don't have to...

18 THE WITNESS: Okay.

19 A. Repeat the question.

20 Q. Currently, do you have any business

21 ventures with Lois Haymes?

22 A. With Lois Haymes directly? No.

23 Q. Yes.

24 A. I have --

25 Q. Did you consider doing -- go ahead.

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1 Ellen Cohen

2 A. The only business venture at all with

3 the Haymes is with the estate of Allan Haymes,

4 which I discussed earlier, Elca Associates.

5 Q. Okay.

6 A. That's not --

7 Q. Without doing any -- go ahead.

8 A. No, it's not directly with Lois.

9 Q. Okay. Would you consider doing any

10 joint ventures with Lois Haymes in the future?

11 MR. TORNINCASA: Objection,

12 hypothetical question. Improper predicate.

13 This is far beyond the scope of my direct

14 examination. At this point, Mr. Marshall,

15 I'm going to direct you to move along,

16 please.


18 MR. MARSHALL: Okay.

19 A. I can't answer that.

20 Q. Did Zylo Marshall ever call you?

21 A. Yes.

22 Q. How many times?

23 A. I don't know the exact number, but a

24 number of times.

25 Q. What did he call you about?

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1 Ellen Cohen

2 MR. TORNINCASA: Objection. Beyond the

3 scope of my direct.

4 Mr. Marshall, you didn't notice this

5 for your own deposition. You need to

6 confine your questions to the issues that

7 are raised in the direct examination here.

8 You're going very far field here at this

9 point.


11 Q. In what year did you first acquire your

12 first partnership with Allan Haymes?

13 MR. TORNINCASA: Objection. There's no

14 factual predicate to that.

15 Ms. Cohen has testified that she does

16 not have any partnerships with Allan Haymes,

17 Mr. Marshall.

18 Q. Was it just with Elca Associates?

19 MR. TORNINCASA: If you can answer, you

20 can. Did you understand his question?

21 A. What was the question?

22 Q. Is Elca Associates the only partnership

23 you had with Allan Haymes?

24 A. It's the only partnership that is still

25 in existence since Allan's death.

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1 Ellen Cohen

2 Q. Okay. How many other partnerships --

3 since 2003 --

4 A. Since --

5 Q. -- how many other partnerships were you

6 involved with, with Allan Haymes?

7 A. Since what date?

8 Q. 2000 and -- January 2003.

9 MR. TORNINCASA: Objection. This is

10 far beyond the scope of my direct. This is

11 irrelevant to any of the issues in this

12 case. This is immaterial. This is

13 harassing.

14 Q. You can answer.

15 MR. TORNINCASA: If you can.

16 A. Just Elca Associates, since 2003.

17 Q. Okay.

18 A. That's my -- my recollection, I am not

19 aware of or cannot bring to memory anything prior

20 to -- anything other than Elca Associates since

21 2003.

22 Q. Okay. From January 2003 until

23 September 2010, how many transactions were you

24 and Allan Haymes involved with?

25 MR. TORNINCASA: Objection.

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1 Ellen Cohen

2 Irrelevant, immaterial, far beyond the scope

3 of the direct examination.

4 If you and Allan Haymes were directly

5 involved in any interest --

6 THE WITNESS: Nothing.

7 MR. TORNINCASA: -- I guess you can

8 answer. If you weren't, you can answer

9 none.

10 Mr. Marshall, is there --

11 A. Besides Elca?

12 MR. TORNINCASA: Is there a point to

13 these questions besides harassing this

14 witness?

15 Q. Well, once you got involved with

16 transactions, how many were sold, transferred --

17 A. Nothing, just Elca Associates. That's

18 the only thing, and it was formed way before

19 2003. It is the only -- only business

20 relationship.

21 Q. Right. Did you sell any property using

22 -- buy or sell any property in 2003 using Elca

23 Associates?

24 A. No.

25 Q. Okay. Do you have the Marshall

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1 Ellen Cohen

2 exhibits folder in front of you?

3 MR. TORNINCASA: Two Fed-Ex files were

4 received here, Mr. Marshall. Can you be a

5 little more specific as to which one you're

6 looking for?

7 MR. MARSHALL: Yes. I thought they

8 were combined. It's going to be Exhibit A.

9 So I thought they were combined, but it's

10 just A through Q and R through Y. Just put

11 them together.

12 MR. TORNINCASA: Okay. I've handed to

13 Ms. Cohen a Fed-Ex file here, which appears

14 to contain a series of tabs, A through Q,

15 and a second series of tabs, R through Y.

16 MR. MARSHALL: Yes.

17 Q. Exhibit A is a type of venue,

18 Department of Foreign Limited Partnership, which

19 was formed in March 8, 1988, is that correct?

20 MR. TORNINCASA: Objection, this

21 document's been improperly introduced.

22 Objection, this document is not the best

23 evidence. Objection, this document contains

24 hearsay, which is not within any of the

25 recognized exceptions. Objection, this

954-463-2933


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1 Ellen Cohen

2 document is ineligible. Objection, there is

3 no foundation. Objection, this is beyond

4 the scope of my direct. Objection, this

5 line of questioning is irrelevant.

6 Objection, this exhibit is immaterial to any

7 of the issues in the case.


9 A. What was the question? Repeat the

10 question.

11 Q. Okay. Exhibit A is a type of venue,

12 Department of State, Foreign Limited Partnership,

13 which was formed in March 4th, 1988, is that

14 correct?

15 A. That is correct.

16 MR. TORNINCASA: Same objection, and

17 also leading.

18 Q. Under "General Character of Business,"

19 to acquire, own, hold, operate, maintain, lease,

20 finance, or dispose of real property and any

21 other act instrumental or necessary to do or set

22 forth business and partnership agreements, is

23 that correct?

24 MR. TORNINCASA: Objection,

25 Mr. Marshall is testifying. Objection,

954-463-2933


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1 Ellen Cohen

2 leading question. Objection, this document

3 is not the best evidence. Objection, this

4 is irrelevant and immaterial. Objection,

5 this document contains hearsay. Objection,

6 the document has not been properly

7 authenticated. Objection, this document is

8 not the best evidence of its contents.


10 A. Yes, that's what this exhibit A reads.

11 Q. Okay. Under that -- under that, you

12 were classified as a general and limited partner,

13 is that correct?

14 MR. TORNINCASA: Objection, leading.

15 Objection, beyond the scope of the direct

16 examination. Objection, irrelevant.

17 Objection, immaterial. Objection, this

18 document has not properly been introduced.

19 Objection, there is no foundation.


21 A. I'm listed, yes.

22 Q. Okay. This is a yes or no question

23 only, is the legal address for Aces Associations

24 in Pennsylvania?

25 MR. TORNINCASA: Objection, leading

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1 Ellen Cohen

2 question. Objection, the document speaks

3 for itself. Objection, you're attempting to

4 use Exhibit A to introduce hearsay.

5 Objection, beyond the scope of my direct

6 examination. Objection, irrelevant.

7 Objection, immaterial.


9 A. The form does say "Application for

10 Registration, Foreign Limited Partnership,

11 Harrisburg, Pennsylvania." The form does say

12 that.

13 Q. Is the legal address in Pennsylvania?

14 A. The legal address?

15 MR. TORNINCASA: Objection --

16 Q. Is the legal address for business in

17 Pennsylvania?

18 MR. TORNINCASA: Objection, calling for

19 hearsay. Objection, the document speaks for

20 itself. Objection, seeking information

21 beyond the scope of this witness's

22 knowledge. Objection, irrelevant.

23 Objection, immaterial. Objection, this

24 document is not the best evidence of the

25 information that's being requested.

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1 Ellen Cohen

2 Objection, hearsay. I think I might have

3 already said that one, sorry, and objection,

4 beyond the scope of the direct.

5 Q. Let's move on. Was Aces Associates,

6 the limited partnership, in part of the sale of

7 any property from January 3rd -- January 2003

8 until May 2012?

9 MR. TORNINCASA: Objection, there's no

10 factual predicate for that question.

11 Objection, that is a leading question.

12 Objection, that is irrelevant to the issues

13 in this lawsuit. Objection, that question

14 is immaterial. Objection, that question is

15 harassing. Objection, there is no proper

16 foundation for that question.

17 You can answer, if you can, if you have

18 that knowledge.

19 A. To the best of my knowledge, Aces

20 Associates -- Aces Associates was dissolved by --

21 at -- in December of 1988. It never -- it never

22 -- it was a dormant entity and never -- never

23 pursued the -- any business.

24 Q. So it was opened and closed in 1988, is

25 that the right year?

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1 Ellen Cohen

2 A. Yes.


4 question. Objection, irrelevant.

5 Objection, immaterial.

6 You already answered.

7 A. To the best of my knowledge, yes.

8 Q. Okay. Exhibit B, is a -- can we turn

9 to Exhibit B, please?

10 A. (Witness complies.)

11 Q. Exhibit B is a March 29, 1988

12 application for registration to transact business

13 in Michigan, is that correct?


15 document was not properly authenticated.

16 Objection, this document is not the best

17 evidence for the information which you're

18 seeking. Objection, this document is

19 hearsay and contains hearsay within hearsay.

20 Objection, this document is irrelevant.

21 Objection, this document is immaterial to

22 the issues in this case. Objection, this

23 document has not been properly authenticated

24 or introduced.


954-463-2933


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1 Ellen Cohen

2 A. That's what the -- yes, Exhibit B,

3 application for registration to transact business

4 in Michigan, that's what it reads.

5 Q. As in Exhibit A, Box 3 of Exhibit B

6 also states as a general character of business to

7 acquire, own, hold, operate, maintain, lease,

8 finance, dispose of real property; is that

9 correct?

10 MR. TORNINCASA: Objection, the

11 document speaks for itself. Objection,

12 leading question. Objection, Mr. Marshall

13 is testifying. Objection, irrelevant.

14 Objection, immaterial. Objection, beyond

15 the scope of my direct examination.

16 A. That's what it reads in number 3.

17 Q. Okay. All right. Page 4 of Exhibit B

18 has a signature -- page 4 of Exhibit B has the

19 signature of Ellen Cohen, Allan Haymes, and Alan

20 Simons, is that correct?


22 question. Objection, not properly

23 authenticated. Objection, best evidence

24 rule. Objection, no foundation. Objection,

25 irrelevant. Objection, immaterial.

954-463-2933


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1 Ellen Cohen

2 Objection, beyond the scope of the direct

3 examination.

4 THE WITNESS: Am I supposed to answer?

5 Q. Hello?

6 A. Oh, I'm sorry. What was -- can you

7 repeat the question?

8 Q. Page 4 of exhibit B has signatures for

9 Ellen Cohen, Allan Haymes and Allan Simons, is

10 that correct?

11 A. It does, but --

12 Q. Okay. Does this mean the three of you

13 were the only partners with Aces Associates:

14 Limited Partnership?

15 MR. TORNINCASA: First off, objection,

16 irrelevant, immaterial, beyond the scope of

17 the direct examination. Calling for

18 hearsay, violating the best evidence rule.

19 This document has not been properly

20 introduced. This document has not been

21 properly authenticated. This document has

22 no -- there are no foundation for these

23 questions.

24 A. It appears those are the three names

25 listed.

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1 Ellen Cohen

2 Q. Do you know when Alan Simons died?

3 MR. TORNINCASA: Objection, irrelevant

4 and material and beyond the scope.

5 A. I do not even know Alan Simon.

6 MR. TORNINCASA: That's all right.

7 Q. Where are we -- isn't Alan Simon in the

8 -- as a partner with Aces Associates?

9 MR. TORNINCASA: Objection. Ms. Cohen

10 just testified she doesn't know Mr. Simon,

11 objection.


13 MR. TORNINCASA: The best evidence of

14 this would be the corporate documents.

15 Objection, the documents lack foundation.

16 Objection, these documents have not been

17 properly introduced. Objection, this is


19 the direct examination.

20 Q. Okay. Let's go to Exhibit 3 -- I'm

21 sorry, Exhibit C. Exhibit C is a comprehensive

22 report on you through private investigator

23 William Desmond in California, which includes

24 both personal and professional history. Please

25 turn to page 3 under "people at work."

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1 Ellen Cohen

2 MR. TORNINCASA: I'm going to object.

3 This is irrelevant, immaterial, harassing,

4 beyond the scope, and improper attack on the

5 credibility of Ms. Cohen.

6 THE WITNESS: This is my business.

7 MR. TORNINCASA: This report that

8 purports to be Exhibit C is hearsay and is

9 hearsay on hearsay. None of the records

10 which purport to be summarized in this

11 report have been authenticated. They

12 violate the best evidence rule.

13 Q. Under "people at work," do you see a

14 partnership called Aces Associates, Limited

15 Partnership, under page 3?

16 MR. TORNINCASA: Same objections.

17 A. No.

18 Q. What about page 4?

19 A. I see my name, yes, at the bottom of

20 the page, but the -- the dates are irrelevant.

21 Q. Do you see a partnership called Aces

22 Associates, Limited Partnership?

23 MR. TORNINCASA: Objection, irrelevant

24 immaterial, hearsay on hearsay, best

25 evidence rule.

954-463-2933


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1 Ellen Cohen

2 A. Yes.

3 Q. Okay. Under "people at work," do you

4 see a partnership called Elca Associates

5 Partnership?

6 MR. TORNINCASA: Same objections,


8 the direct, harassing, any references to

9 this Accurint report is hearsay on hearsay.

10 This document has not been properly

11 introduced. There's no foundation

12 established for the information that's

13 purportedly contained in this report.

14 There's no predicate for these questions.

15 A. No, I do not see Elca, unless, I'm -- I

16 don't see Elca listed.

17 Q. Let's turn to Exhibit X.

18 MR. TORNINCASA: Which exhibit was

19 that, Mr. Marshall?

20 MR. MARSHALL: X.

21 A. Okay.

22 Q. Are you there?

23 A. Yes.

24 Q. Exhibit X, is a partial 2009 tax return

25 for Allan Haymes. Under part 2, number 2, what

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1 Ellen Cohen

2 is the name of the partnership?

3 MR. TORNINCASA: Objection, this is

4 beyond the scope of the direct examination.

5 It's irrelevant, immaterial. This document

6 has not been properly authenticated. This

7 is an incomplete document. This violates

8 the best evidence rule. This document, to

9 the extent that you're attempting to claim

10 any representation on it, is admissible for

11 a truthful matter asserted therein. It is

12 hearsay. Ms. Cohen may not be competent to

13 testify as to this until you establish

14 whether or not she prepared this document.

15 To the extent that you're simply trying to

16 read documents into the record, Mr.

17 Marshall, you are testifying and that is

18 objectionable as well.


20 A. Reads Elca Associates. Is that what --

21 Q. Okay. What is the SEIN number?


23 hearsay, irrelevant, immaterial, beyond the

24 scope, harassing, incomplete document, and

25 calling for information which may be beyond

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1 Ellen Cohen

2 this witness's knowledge.

3 A. I will read the ID number. 13-3362,

4 it's a little blurry, but it looks like 534.

5 Q. Okay. Let's turn to Exhibit W.

6 A. W, yes.

7 Q. This exhibit states that there were no

8 results for SEIN number 13-3362534 in the United

9 States. Did you ever file a tax return for Elca

10 Associates Partnership?

11 MR. TORNINCASA: Objection, compound

12 question. The exhibit that you just

13 referenced, Exhibit W, is not best evidence.

14 It's unauthenticated, there's no foundation,

15 you haven't established the facts which you

16 purport to be contained herein. It's

17 hearsay. You are calling for Ms. Cohen to

18 testify based on facts that are not in

19 evidence. This is all irrelevant,

20 immaterial, beyond the scope of the direct

21 examination. This document violates the

22 best evidence rule, and we object to any

23 attempt to admit it during trial.


25 A. I will answer your question. I do in

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1 Ellen Cohen

2 fact file a tax return and have since Elca

3 Associates was created. I do not --

4 Q. Okay.

5 A. I do not know, from the top of my head,

6 the ID number for Elca Associates.

7 Q. But you did file an Elca Associates

8 Partnership tax return?

9 A. Right. Whether it -- whether this is

10 the number that it was filed under, I cannot

11 answer. This could be -- they may have typed,

12 you know, had an input error on the type -- on

13 Allan Haymes.

14 Q. Right.

15 A. This is not the Elca tax return, but I

16 definitely filed and continue to file Elca tax

17 returns.

18 Q. Okay. Okay. Have you ever filed --

19 okay. Have you ever filed -- sold or leased

20 property using Elca Associates Partnership?

21 MR. TORNINCASA: Objection. No

22 foundation.

23 Mr. Marshall, you haven't established

24 that Ms. Cohen is a member of Elca or is

25 aware of its activities such that could

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1 Ellen Cohen

2 testify in response to that question.


4 MR. TORNINCASA: This is irrelevant,

5 immaterial, harassing. It's far beyond the

6 scope of the direct examination, and, you

7 know, I'm willing to tolerate this to a

8 point, Mr. Marshall, but eventually, we're

9 going to get the judge involved if you don't

10 take this back to the issues in the

11 complaint very soon.

12 MR. MARSHALL: No, no, I am going to be

13 asking those questions if she was a partner

14 of Elca Associates. I am going to be asking

15 those questions, but I'm going down this in

16 a process, so yes, I will be asking those

17 questions.

18 MR. TORNINCASA: You can try to tie it

19 up however you want, but right now, your

20 questions are all irrelevant, immaterial and

21 are harassing of this witness, who has

22 graciously given us her time during her

23 busiest time of year.



954-463-2933


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1 Ellen Cohen

2 A. What was the question?

3 Q. Have you ever bought, sold or leased

4 property using Elca Associates Partnership?


6 A. Elca Associates purchased one building

7 when the property -- when the partnership was

8 created and that is all that -- that single

9 property is the only property and still exists in

10 Elca Associates.

11 Q. What is the name -- what is address of

12 that building?

13 MR. TORNINCASA: Objection, irrelevant,

14 immaterial, harassing, beyond the scope of

15 the issues in this case, beyond the scope of

16 the direct examination.

17 If you have that knowledge, you can

18 answer.

19 A. I just know it's in Pennsylvania, I do

20 not know its exact address.

21 Q. Okay.

22 MR. MARSHALL: Matt, can you just do an

23 objection without having to go through the

24 whole process so that we can go though that

25 in the court and if you object then you can

954-463-2933


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1 Ellen Cohen

2 explain your reason why you object so we

3 don't have to go through every single one

4 using different formats for objections,

5 please?

6 MR. TORNINCASA: If you're willing to

7 stipulate that we have a standing objection

8 to every one of your questions, that we can

9 supplement for the court with a memorandum

10 of law regarding why each and every one of

11 your questions is objectionable --

12 MR. MARSHALL: Yes.

13 MR. TORNINCASA: -- from now through

14 the end of this examination, I guess that's

15 a reasonable accommodation.

16 MR. MARSHALL: Okay. Thank you.

17 MR. TORNINCASA: With regard to the

18 documentary evidence, though, I still need

19 to get those out on the record.


21 Q. Were you a part of doing articles of

22 incorporation or foreign partnership for Elca


24 A. I couldn't hear the question.

25 Q. Were you a part of doing articles of

954-463-2933


46

1 Ellen Cohen

2 incorporation or a foreign partnership for Elca


4 MR. TORNINCASA: Objection. To the

5 supplemented later for stipulation.

6 A. Well, I wasn't a law -- I'm not a

7 lawyer, I didn't form the partnership.

8 Q. Okay. Do you have any documentation

9 that you were a part of Elca Associates

10 Partnership such as e-mails or letters?

11 MR. TORNINCASA: Again, objection.

12 A. I don't understand the question, I'm

13 sorry.

14 Q. Do you have any documentation that you

15 were a part of Elca Associates, such as e-mails

16 or letters?


18 A. I don't -- I don't have any e-mails or

19 letters, but I am a partner in Elca Associates.

20 Q. Did you ever send any e-mails to

21 anybody regarding Elca Associates Partnership?


23 A. Not that I'm aware of. Other --

24 Q. Okay. Let's turn back to Aces

25 Associates. Have you ever discussed with Lois

954-463-2933


47

1 Ellen Cohen

2 Haymes on the phone or e-mail about Aces

3 Associates, Limited Partnership?

4 MR. TORNINCASA: My standard litany of

5 objections.

6 A. The only discussion we might have had

7 would be related to the fact that Aces Associates

8 was formed and dissolved in 1988, that it never

9 -- never acquired, owned, held, operated,

10 maintained, leased, financed, or disposed of any

11 real property. It never -- it never became an

12 active entity.

13 Q. Okay.

14 A. It never acquired or performed any of

15 those acts that it had originally been

16 established for and therefore was dissolved in

17 the same year.

18 Q. Okay. Let turn to Exhibit D.

19 MR. TORNINCASA: Was that D as in

20 Delta?

21 MR. MARSHALL: D as in Delta.

22 A. Okay. I've turned to Exhibit D.

23 Q. Exhibit D is a filing endorsement

24 through Michigan Department of Licensing and

25 Regulatory Affairs for Aces Associates, Limited

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1 Ellen Cohen

2 Partnership. Did you close this partnership on

3 March 5, 2012?

4 MR. TORNINCASA: Object, best evidence

5 rule, no foundation, irrelevant, immaterial,

6 beyond the scope of the examination,

7 hearsay, hearsay on hearsay.

8 A. To the best of my knowledge, this

9 entity was dissolved with the federal government

10 in 2000 -- 1988. It came to the attention of the

11 partner, I guess. It came to the attention of

12 someone that there was an un-filed form in the

13 state of Michigan.

14 Q. Right.

15 A. And therefore, in 2012, to tidy up the

16 open record -- but the partnership itself was

17 dissolved or was dormant and never carried on

18 business. So it was purely --

19 Q. You --

20 A. An -- I would --

21 Q. You signed and -- and you signed and

22 closed this partnership intended with your

23 signature, is that correct?

24 (Reporter clarification.)

25 Q. You signed your signature to tie up and

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1 Ellen Cohen

2 close down this entity?

3 MR. TORNINCASA: Objection, leading.

4 Objection, improper cross. Objection,

5 beyond the scope, irrelevant. Sorry.

6 A. I signed the document for purposes of,

7 as you said, just tying up loose ends. The

8 entity was a dormant partnership and the state of

9 Michigan required this form, and therefore --

10 Q. Why wasn't this -- go ahead.

11 A. And therefore, I signed it.

12 Q. Why wasn't Aces Associates, Limited

13 Partnership closed in 2010 when your partner

14 Allan Haymes died?

15 A. We were -- we were unaware that there

16 was loose ends.

17 Q. Okay. Exhibit E is a comprehensive

18 business report of private investigator Frank

19 Roman that I received on December 15, 2012, as

20 identified in the upper left-hand corner.

21 A. Exhibit E?

22 Q. Page --

23 MR. TORNINCASA: Mr. Marshall, we can't

24 hear you.

25 Q. Okay. Are you -- okay. Page 2 of 4

954-463-2933


50

1 Ellen Cohen

2 has a corporate filing number. Under corporate

3 filing number 1, what is the name type?


5 immaterial, beyond the scope. This

6 investigative report is an improper summary.

7 The best evidence of this information is not

8 being presented to this witness. This is

9 hearsay, this is hearsay on hearsay. This

10 document is illegible, the writing on it is

11 so faded that it's impossible to read

12 certain parts of it. This document appears

13 to be incomplete. We object to any use of

14 this document. And objection, lack of

15 foundation, no predicate.

16 A. What was your question?

17 Q. What is the legal address for this

18 property -- for this partnership -- what is the

19 legal address for this partnership?

20 A. It doesn't.

21 MR. TORNINCASA: Same objection.

22 A. It doesn't read -- it doesn't read a

23 legal address. It just -- the address is a New

24 York address. That was the attorney.

25 Q. Read the address.

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1 Ellen Cohen

2 A. 950 Third Avenue, New York, New York

3 10022, and it's just a law -- that's a legal

4 address where the law firm who incorporated, who

5 set up the activity.

6 Q. Under the second to last section, it

7 states, As of September 2nd, 2004. What is so

8 particular about this address or this date?


10 A. Not -- I'm -- offhand, I don't know.

11 Q. Okay.

12 A. I don't even see where this --

13 Q. The last page, Dun & Bradstreet shows

14 the annual sales in 2010 as $130,000 and shows a

15 failed revision date of May 18, 2012 and shows

16 the Aces Associates, Limited Partnership is a

17 securely brokering dealer. Did you report any of

18 this to Dun & Bradstreet?


20 A. This is not --

21 MR. TORNINCASA: Irrelevant,

22 immaterial, harassing. Mr. Marshall, you

23 are misreading these documents. These

24 documents are illegible. You are attempting

25 to lead the witness. There's no foundation.

954-463-2933


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1 Ellen Cohen

2 These documents have not been properly

3 admitted. This document is a summary. It

4 is an improper summary. It's hearsay on

5 hearsay.

6 THE WITNESS: Okay, wait...

7 MR. TORNINCASA: It's not the best

8 evidence of the information which you are

9 seeking.

10 A. To the best of my knowledge, reading

11 this Dun & Bradstreet report, this is a different

12 entity. This is an Aces Associates that was

13 established in 2010. This is -- I have nothing

14 to -- I have no relationship with this entity, to

15 the best of my knowledge. This is -- there

16 are --

17 Q. Okay.

18 A. A different company.

19 Q. Do you know a gentleman by the name --


21 Mr. Marshall?

22 Q. Do you know a gentleman by the name of

23 Jeffrey Moerdler, M-O-E-R-D-L-E-R?


25 Q. Okay. Do you know of a gentleman by

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53

1 Ellen Cohen

2 the name of Levine Mintz, M-I-N-T-Z?


4 Q. Okay. Let's turn to Exhibit H, which

5 is an entity information through New York

6 Department of State, Division of Corporations for

7 210 CPS Associates, LLC. Do you know of this

8 LLC?


10 document is not best evidence. This

11 document is not certified. There's no

12 foundation. This document is hearsay

13 without being subject to any of the

14 exceptions. It appears to be a summary

15 document, which would be hearsay on hearsay.

16 It is irrelevant, immaterial, beyond the

17 scope.

18 Mr. Marshall, at this point you've

19 spent close to 45 minutes harassing

20 Ms. Cohen with irrelevant information. If

21 you go another ten minutes, we're going to

22 call the court this morning and we're going

23 to bring this to his attention and allow the

24 court to decide whether this line of

25 questions should continue.

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1 Ellen Cohen

2 MR. MARSHALL: Okay. This is about

3 property at 210 Central Park South, Mr.

4 Tornincasa. This is regarding the sale of

5 property from 2005 and 2012.

6 MR. TORNINCASA: Mr. Marshall, it's

7 already been established that Mr. Haymes

8 rented at 210 and didn't own any property

9 there.

10 MR. MARSHALL: I realize that. I

11 realize that. Just because you rent it,

12 that doesn't mean you could own -- the

13 partnership for Aces Associates doesn't

14 always talk about owning, it talks about

15 leasing, financing, not just renting, okay.

16 So that partnership discussed is unrelated

17 to property other than straight ownership by

18 an individual.

19 MR. TORNINCASA: Mr. Marshall, you

20 haven't established that Aces Associates

21 owned this property. We've now, with the

22 assistance of the witness, established

23 there's at least two Aces Associates in the

24 world.

25 MR. MARSHALL: Right.

954-463-2933


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1 Ellen Cohen

2 MR. TORNINCASA: You haven't

3 established that the proper Aces Associates

4 own the property. If you wish to question

5 the witness about these issues, you need to

6 do it correctly. You need to establish the

7 predicate facts, which you have not yet

8 done. You've not connected any of these

9 facts to any of the issues in this lawsuit,

10 which is about the testamentary capacity of

11 Allan Haymes and your allegations that Lois

12 Haymes unduly influenced her father to

13 change the will.

14 MR. MARSHALL: Right, right, right.

15 This deposition is not about Allan Haymes'

16 testamentary capacity because this

17 deposition -- Ellen Cohen was not involved

18 in his abilities. This deposition is more

19 or less about Aces Associates, Limited

20 Partnership and Elca Associates Partnership.

21 And you flew down -- up to New York for this

22 reason only, okay. You didn't fly to New

23 York regarding Allan Haymes' capacity to

24 make his own decisions because she was never

25 involved in that, she does not know Zylo

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56

1 Ellen Cohen

2 Marshall, she does not know very much about

3 Allan Haymes' everyday situation in Florida,

4 okay?

5 MR. TORNINCASA: Mr. Marshall, you get

6 --

7 THE WITNESS: Can I repeat, though? I

8 want to make a statement. Aces Associates

9 never owned, and that really pretty much

10 explains my situation. Aces Associates

11 never owned, acquired, held, operated,

12 maintained, leased, financed, disposed of

13 real property or any or acts incidental or

14 necessary to pursue onto said business and

15 the partnership agreement. It was dormant,

16 it was a dormant entity.


18 THE WITNESS: It was never an owner,

19 releasor, an operator or any other thing of

20 210 Central Park South or any other

21 property, for that matter. So I've

22 established that.

23 Q. Okay. Let's turn to Exhibit S, which

24 is another report from private investigator,

25 Frank Roman, as in exhibit -- as in -- okay. As

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1 Ellen Cohen

2 in the articles of incorporation for Aces

3 Associates in Exhibit A and B, Exhibit S, under

4 "associated people," Ellen Cohen, Allan Haymes,

5 and Alan Simon are the business contacts; is that

6 correct?

7 MR. TORNINCASA: Same objections. This

8 is harassing, irrelevant, immaterial, beyond

9 the scope of the direct. This document is

10 not best evidence of the information which

11 you're seeking to call into the record.

12 This is an improper summary. This purported

13 exhibit is hearsay, it's hearsay on hearsay.

14 It's not the official business records, it's

15 an improper summary. There's no foundation.

16 It's not been properly authenticated, and we

17 object to any use of this document.

18 A. My name is yes -- yes, my name is

19 listed.

20 Q. Okay.

21 A. But it was a dormant entity. I will

22 repeat that again to you, Zylo, it was a dormant

23 entity. It was in existence for one year, 1988.

24 The final tax returns were filed. It was

25 dormant. It did not own, lease, acquire, rent,

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1 Ellen Cohen

2 anything.

3 Q. Okay. Let's turn to number 4 on page

4 2. Do you know of a sale on April 30, 2008?


6 irrelevant, immaterial.

7 THE WITNESS: What is this?

8 MR. TORNINCASA: Harassing, beyond the

9 scope of direct, no foundation, improper

10 summary, hearsay, hearsay on hearsay, not

11 the best evidence, no foundation, no

12 predicate.

13 A. I know -- no -- I have no privy or --

14 no information concerning 210 Central Park South

15 or whatever that is, 210, LLC. I have absolutely

16 no involvement, never have, in any capacity,

17 through any partnership or individual for 210

18 Central Park South or 210, LLC.

19 Q. Okay. So you don't know anything about

20 Aces Associates, you know nothing about Aces

21 Property and Holding, 210 --

22 A. Excuse me? I know, Aces Associates, I

23 do --

24 MR. TORNINCASA: Excuse me, can I

25 interrupt you?

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1 Ellen Cohen

2 Objection. That was a blatant

3 mischaracterization of her testimony. Her

4 testimony was very specific that she knows

5 about Aces Associates, that it was organized

6 to acquire property and it subsequently did

7 not acquire property and it had no active

8 operations since its organization. I resent

9 your attempt to re-characterize that

10 statement into a blanket statement that she

11 has no knowledge about any aspect of Aces

12 Associates, Mr. Marshall.

13 MR. MARSHALL: Okay, all right. Just

14 give me a few more seconds here, I think --

15 she doesn't know much about any sales of any

16 property at 210 Central Park South. Give me

17 a second, please, so I can look at my notes

18 and I don't have to ask the same questions

19 over again.

20 MR. TORNINCASA: Take as much time as

21 you need, sir.

22 THE VIDEOGRAPHER: The time is 10:16

23 a.m., and we are going off the record.

24 (Pause.)

25 THE VIDEOGRAPHER: The time is 10:17

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1 Ellen Cohen

2 a.m., and we are back on the record.

3 EXAMINATION CONTINUED

4 BY MR. MARSHALL:

5 Q. Do you know anything about Hallmark

6 Holding Company?


8 Mr. Marshall?

9 Q. Do you know anything about Hallmark

10 Holding Company, Inc.?


12 beyond the scope, immaterial.

13 A. No, I do not.

14 Q. Okay. Turn to Exhibit P.

15 A. P.

16 Q. Okay. Exhibit P is a Department of

17 State, Division of Corporations, which state that

18 no business entities were found for Elca

19 Associates.

20 MR. TORNINCASA: Objection.

21 Q. Did you ever --

22 MR. TORNINCASA: Sorry, finish your

23 question first.

24 MR. MARSHALL: Go ahead, go ahead, go

25 ahead.

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1 Ellen Cohen

2 MR. TORNINCASA: No, please finish your

3 question so I can get all the objections out

4 at once.

5 Q. Did you ever communicate with Shari

6 Cohen, an attorney for Craig Donoff -- did you

7 ever communicate with Shari Cohen, another

8 attorney at Craig Donoff's office regarding Elca

9 Associates?

10 MR. TORNINCASA: Objection, that's

11 compound. You started with an exhibit and

12 you ended with something completely

13 different. Objection, irrelevant,

14 immaterial and beyond the scope of the

15 direct. Objection, that exhibit is hearsay.

16 It contains hearsay on hearsay without being

17 subject to any of the exceptions. That

18 exhibit is not the best evidence available.

19 It has apparently been modified in addition

20 -- I can't even tell if that's your notes or

21 that's a printing error there, Mr. Marshall.

22 There's no foundation for this question,

23 it's improper predicate. This evidence has

24 not been properly introduced. It's not of

25 record.

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1 Ellen Cohen


3 A. I don't even know what the question

4 was.

5 Q. Okay. This means that the Department

6 of State, Division of Corporations which states

7 that no business entities were found for Elca

8 Associates, are you aware of that? With this

9 documentation, does that show that there is no --

10 A. Well, I don't know what the -- I don't

11 know where this -- where this was printed from,

12 but Elca Associates owns a property in

13 Pennsylvania, as I already --

14 Q. Okay.

15 A. So it's -- its source income is the

16 state of Pennsylvania, and therefore --

17 Q. Okay.

18 A. -- I don't know, you know -- I don't

19 know what this is telling -- what this is --

20 statement is about.

21 Q. Okay. Did you ever communicate with

22 Shari Cohen regarding Elca Associates, an

23 attorney in Craig Donoff's office?

24 A. It's possible. I don't remember names,

25 you know, her name necessarily, although I did

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1 Ellen Cohen

2 have some -- because for purposes of preparing

3 and an Elca tax return, I might have spoken to

4 someone at Craig Donoff's office. I'm not -- I

5 cannot remember her name or his name.

6 Q. Turn to Exhibit K, which is an e-mail

7 you sent to Shari Cohen at Craig Donoff's office.

8 A. Okay, right. Great, then that was her

9 name, you're correct.

10 Q. Right. Did you send this e-mail to

11 Shari Cohen?

12 A. Yes, I did.

13 Q. And the balance of this partnership is

14 $56,420.50 for Elca Associates, is that correct?

15 A. At that date?

16 MR. TORNINCASA: Objection, calls for

17 hearsay, the document speaks for itself.

18 This is again irrelevant, immaterial and

19 beyond the scope of the direct examination.

20 A. But yes, that's what -- on that date?

21 Q. Yes.

22 A. Yes, that was the -- those were the --

23 the dollar amounts in the accounts.

24 Q. Isn't it true half of $56,420.50 is

25 $28,210.25? Isn't it true that's half of what

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1 Ellen Cohen

2 $56,420.50 is?

3 MR. TORNINCASA: Objection, leading,

4 immaterial, beyond the scope. The math is

5 self-explanatory, Mr. Marshall.

6 A. What --

7 MR. TORNINCASA: Is there a point to

8 this question, sir?

9 Q. How can $7,457.87 --

10 A. What -- when?

11 Q. -- incur?

12 A. When did Allan die?

13 Q. He died September 2010.

14 A. So you're talking about two dates. The

15 total balance at his death, which I didn't put

16 the date, but it says at Allan's death, was 35 --

17 was 35,000 and change, but as of -- as of the

18 date of that letter, December 9th, it was 56, so

19 it's -- you're talking two months difference.

20 Q. Okay. How can interest of 7,457.87

21 incur from September 2010 until December of 2010?

22 MR. TORNINCASA: Mr. Marshall,

23 objection, irrelevant, immaterial, beyond

24 the scope. You're assuming facts not in

25 evidence. There is nothing in this exhibit

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1 Ellen Cohen

2 or document which suggests any sort of

3 interest. If you're going to represent

4 yourself, you need to conduct yourself as

5 close as possible to a lawyer, Mr. Marshall.

6 MR. MARSHALL: This is the last

7 question, Mr. Tornincasa.

8 A. This is a rental.

9 Q. This is the last question.

10 A. This is a rental property.

11 Q. Oh, what was a rental property?

12 A. Elca Associates.

13 MR. MARSHALL: Okay. All right.

14 Nothing further, thank you.

15 MR. TORNINCASA: Just a couple recross

16 questions, Ms. Cohen.

17 RE-EXAMINATION

18 BY MR. TORNINCASA:

19 Q. Do you have any special affinities or

20 special hostility in favor of or against Lois

21 Haymes or Zylo Marshall?

22 A. No.

23 Q. Just to clarify for the record, did

24 Aces Associates ever have any formal operations?

25 A. Not that I'm aware of.

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1 Ellen Cohen

2 MR. TORNINCASA: Okay. Nothing

3 further. Thank you for your time today.

4 THE WITNESS: You're welcome.

5 THE VIDEOGRAPHER: The time is

6 10:24 a.m. on March 5, 2014, and this

7 completes the videotaped deposition of

8 Ms. Ellen Cohen.

9

10 -o0o-

11

12 (Whereupon, the deposition of ELLEN

13 COHEN was concluded at 10:23 a.m.)

14

15

16 ELLEN COHEN

17

18

19 Subscribed and sworn to before me this day

20 of , 2014

21

22 NOTARY PUBLIC

23

24

25

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1 Ellen Cohen

2 I N D E X

3

WITNESS EXAMINATION BY PAGE4

E. Cohen Mr. Tornincasa 4-19, 655

E. Cohen Mr. Marshall 19-656

7 EXHIBITS

8 (None)

9

REQUESTS FOR PRODUCTION10

(None)11

12 INSERTS

13 (None)

14

15

16

17

18

19

20

21

22

23

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1

2 C E R T I F I C A T E

3 I, ALLISON FOWLER, a shorthand

4 reporter and Notary Public within and for

5 the State of New York, do hereby certify:

6 That the witness(es) whose

7 testimony is hereinbefore set forth was

8 duly sworn by me, and the foregoing

9 transcript is a true record of the

10 testimony given by such witness(es).

11 I further certify that I am not

12 related to any of the parties to this

13 action by blood or marriage, and that I am

14 in no way interested in the outcome of this

15 matter.

16

17

18 ALLISON FOWLER

19

20

21

22

23

24

25

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A

$130,000 51:14$28,210.25 63:25$56,420.50 63:1463:24 64:2

$7,457.87 64:9a.m 1:22 3:5 59:2360:2 66:6,13

abilities 55:18ability 16:18,22Absolute 20:5absolutely 10:613:6 14:4,852:24 53:3 58:15

accommodation45:15

accountant 17:18accounting 8:317:6

accounts 63:23Accurint 39:9Aces 31:23 33:5,1933:20 36:13 37:838:14,21 46:2447:2,7,25 49:1251:16 52:1254:13,20,23 55:355:19 56:8,1057:2 58:20,20,2259:5,11 65:24

acquire 26:1130:19 35:7 57:2559:6,7

acquired 47:9,1456:11

act 30:21action 68:13active 47:12 59:7activities 42:25activity 51:5acts 47:15 56:13addition 5:1961:19

address 7:5 31:2332:13,14,1644:11,20 50:1750:19,23,23,2450:25 51:4,8

admissible 40:10admit 41:23admitted 52:3advantage 19:2Affairs 47:25affinities 65:19ago 11:4 13:14agreement 56:15agreements 30:22

ahead 24:25 25:749:10 60:24,2460:25

Alan 35:19 37:2,537:7 57:5

Allan 1:6,13,143:16,21 4:10,124:16 8:11,12,138:14,15,16,17,188:20,21,24 9:2,69:7,9,19,25 10:410:12 12:5,16,2313:5,24 14:3,514:12,19,21,2415:10,14,17,2016:2 17:7,13,2317:25 18:7,10,1318:15,21,2219:21 23:3,7,1325:3 26:12,16,2327:6,24 28:435:19 36:9,939:25 42:1349:14 55:11,1555:23 56:3 57:464:12

Allan's 16:4,18,2218:19 26:2564:16

allegations 55:11Allen 9:11Allison 3:8 68:368:18

allow 53:23ambiguous 4:25amounts 63:23annual 51:14answer 5:3,23 6:26:20 20:12 21:221:20,23 23:1123:23 24:9,1625:17,19 26:1927:14 28:8,830:8 31:9,2032:8 33:17 34:2536:4 40:19 41:2441:25 42:1143:25 44:18 62:2

answered 34:6answers 4:17 20:13anybody 46:21apartment 10:18,1910:20 11:9 12:612:7,17

apologize 21:13apparently 61:19appears 29:13

36:24 50:1253:14

application 32:934:12 35:3

appreciate 16:22approximately 3:5April 58:4arrested 21:19articles 45:21,2557:2

asking 19:21 43:1343:14,16

aspect 59:11asserted 40:11assets 16:23,

Documents

Ellen Cohen Deposition