Sharon Lee Bartlett, F.K.A. Heitzman - Page 17

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          per unit, for a total price of $43,400.  Mr. Heitzman paid half             
          in cash on or about that date, with the remainder due on a                  
          recourse promissory note on April 1, 1980, which was acknowledged           
          by Stonehurst as having been paid on April 18, 1980.  Mr.                   
          Heitzman signed a subscription agreement, by which he                       
          acknowledged that there was substantial risk that he would lose             
          his entire investment.  He also acknowledged that he had been               
          advised of the general nature of the probable tax consequences              
          discussed in the opinion letter, and that he had been further               
          advised by that same letter to “consult with independent tax                
          counsel regarding the tax consequences of participating in the              
          Partnership”--which he did not do.  Mr. Heitzman elected to hold            
          his interest in Stonehurst as separate property rather than                 
          tenancy in common or joint tenancy with right of survivorship,              
          both of which were offered as alternatives in the subscription              
          agreement.                                                                  
               On or about December 17, 1989, Mr. Heitzman also executed              
          two assumption agreements.  In the first assumption agreement,              
          Mr. Heitzman purported to assume personal liability for his                 
          $63,364 pro rata share of $1,600,000 of the minimum annual royalty          
          that was to accrue on December 29, 1979.  He also purported to              
          assume personal liability for his pro rata share of a portion of            
          the minimum annual royalties to accrue in 1980, 1981, 1982, and             
          1983.  Under the assumption agreement, the limited partners were            
          to incur total additional liability beyond $1,600,000--up to                



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