tax returns had to be completed within nine months of Barker's death and that one of the devisees made a request for partial early distributions. However, the record does not reveal that these time pressures were either unusual or demanded many hours of work over a short period of time.
Sixth, as to the nature and length of the relationship with the client, the trial court found that both the Bank and Hendrickson had a longstanding business relationship with Barker and that Derr was a close personal friend of Barker. Although this finding is supported by the evidence, the record also reveals that the Bank and Hendrickson were paid for their prior services and that Derr is a twenty-percent residuary beneficiary of the estate. See Matter of Smith (1991),Marketing Services Ltd., d/b/a EMS; Cash and Prizes, Inc.; and Intermarketing Services, Inc. It is difficult if not impossible to separate the actions of the various corporations, which we refer to collectively as "the corporate defendants."


3
The corporate defendants began operations in the late 1980s. At that time, George Yemec, former publisher of "Whole World Lottery Guide" and "Millions Magazine," started several companies that bought groups of lottery tickets and resold them to U.S. and Canadian consumers. Anita Rapp served as a corporate officer for several of the corporate defendants and also handled various financial matters for them.


4
The various corporate defendants operated by purchasing lists of names that telemarketers then used to call individuals and offer them chances to play the Canadian lottery. There were multiple variations on the