Excerpt: ...ince the date of Mr. Dutra's death on March 29, 2016 to March 29, 2021, in the amount of $1,469,857.06 The Court finds that Well‐Pict has met its burden of proof in establishing that James R. Dutra is the debtor on the account. The Court directs the parties to appear at the hearing prepared to discuss whether the Declarations of George Schaff and Joan Taylor, which authenticate the book accounts, are sufficient to meet Well‐Pict's burden of p...