AbitibiBowater, Inc. (fka ABWTQ)

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Shareholders are owner of the Company

Owner’s Testimony as to Value of Property.
1. Generally, an owner of property is competent to give an opinion of value
based upon substantial familiarity with the property. Shane v. Shane, 891
F.2d 976, 982 (1st Cir. 1989) “In testifying as to the value of his property,
an owner is entitled to the privileges of an expert.” Id.