Estate of Sylvia P. Goldman, Deceased, Marsha Goldberg and Linda Tanenbaum, Co-executrices - Page 5

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                          Decedent's condition slowly worsened.  When she had enough strength,                                                        

                 however, she enjoyed getting out of bed and writing checks.  On December 12,                                                         

                 1990, decedent wrote the following checks:                                                                                           

                 Check    Date on                                                                        Memo                                         
                 Number       Check            Amount        Payee                                       Notation                                     
                 2299     12/12/90          $   800.00       [illegible] Brokerage Corp.                 --                                           
                 2300     12/12/90          18.00            N.Y. Times                                  11/5-12/2/90                                 
                 2301     12/12/90          158.75           Town Club                                   Inv. 12/1/90                                 
                 2302     12/12/90          73.54            Chemical Credit Services            Due 12/31/90                                         
                 2303     12/12/90          1,000.00         Dr. Victor J. Sendax                        Invoice 11/29/90                             
                 2305     12/12/90          13,520.00        Georgia Dept. of Revenue                    Seymour J. Goldman,                          
                                                                                                         Dec'd, Sylvia P. Goldman                     
                 2306     12/12/90          2,100.00         Gerald N. Daffner                           Georgia Tax Exam                             

                          On December 15, 1990, Marsha wrote the following checks:                                                                    

                 Check    Date on                                                                        Memo                                         
                 Number       Check                   Amount          Payee                              Notation                                     
                 2425         12/15/90              $10,000 Steven E. Tanenbaum                          Gift                                         
                 2426         12/15/90              10,000 Susan H. Tanenbaum                            Gift                                         
                 2430         12/15/90              10,000 Andrew Goldberg Trust                         Gift                                         
                 2433         12/15/90              10,000 Richard Goldberg                              Gift                                         
                 2434         12/15/90              10,000 Marsha Goldberg                               Gift                                         
                 2435         12/15/90              10,000 Caren Goldberg Trust                          Gift                                         
                 2439         12/15/90              10,000 Jay H. Tanenbaum                              Gift                                         
                 2440         12/15/90              10,000 Linda G. Tanenbaum                            Gift                                         

                          From December 20, 1990, through January 3, 1991, decedent                                                                   

                 wrote the following checks:                                                                                                          

                 Check    Date on                                                                                 Memo                                
                 Number       Check                          Amount   Payee                                       Notation                            
                 2312     12/21/90   $              50.00    Adam R. Roberts                             Happy "B"                                    
                 2315     12/20/90                  85.00 Maria Falcon [maid]                            Week ending Dec. 20, 1990                    
                 2316     12/23/90            1,810.00       ABT/Metropolitan Opera                      --                                           
                 2319     12/26/90                  8.81 American Express                                Closing date 12/11/90                        
                 2321     12/26/90                  17.35 Lenox Hill News Delivery                       11/12-12/9/90                                
                 2322     12/28/90                  85.00 Maria Falcon [maid]                            Week ending Dec. 28, 1990                    
                 2323     12/30/90                  76.95    Con Edison                                  11/8/90-12/12/90                             
                 2325     1/1/91                    112.00   AARP Health Insurance                       January, 1991                                
                 2327     1/1/91                    100.00   Maria Falcon [maid]                         Merry X-mas                                  
                 2328     1/3/901             1,000.00       Marsha Goldberg                             --                                           
                 2329     1/3/901             1,000.00       Linda G. Tanenbaum                          --                                           
                 2330     1/3/901                   150.00   Caren J. Goldberg                           --                                           
                 2331     1/3/901                   25.00    Steven E. Tanenbaum                         --                                           
                 2332     1/3/901                   25.00    Susan Tanenbaum                             --                                           
                 2333     1/3/901                   150.00   Andrew N. Goldberg                          --                                           

                 1 Although dated in 1990, these checks were paid by the bank in January of 1991, and the sequence of the check                       
                 numbers indicates that they were written in 1991.  Therefore, we find that these checks were written in 1991.                        
                          On January 3, 1991, decedent began feeling much weaker, and                                                                 

                 on January 4, 1991, the hospital started her on a program of                                                                         

                 chemotherapy.  Although decedent remained mentally alert, she was                                                                    

                 experiencing considerable pain and greater difficulty breathing.                                                                     













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