Anne and Tom are almost ready to start their arbitration hearing. For the past several months, Anne had been hoping that the hearing would resolve her claim that Tom had plundered their closely held corporation. Anne cannot wait until the arbitration is over. She wants to turn all of her energies to her newest business endeavor.

In reviewing the papers that Alex, her attorney, recently submitted to the arbitrator, Anne noticed that she was asserting claims against Tom and Thomasina Inc., the corporation that Tom allegedly had used to divert the accounts receivable away from the corporation that Anne and Tom owned.

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