James D. Barber and Betty L. Barber - Page 14




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          technical information, and they submitted reports regarding both            
          Sentinel EPS and EPE recyclers.6                                            
               1. Grossman                                                            
               Grossman is a professor in the Plastics Engineering                    
          Department at the University of Massachusetts at Lowell.  He has            
          a bachelor of science degree in chemistry from the University of            
          Connecticut and a doctorate degree in polymer science and                   
          engineering from the University of Massachusetts.  He also has              
          more than 15 years of experience in the plastics industry,                  
          including more than 4 years of experience as a research and                 
          development scientist at Upjohn Company in its Polymer Research             
          Group.                                                                      
               Grossman is also a partner in the law firm of Hayes,                   
          Soloway, Hennessey, Grossman & Hage, P.C..  The firm practices in           
          the area of intellectual property, including patents, trademarks,           
          copyrights, and trade secret protection.                                    
               Grossman's report concerning the value of the Sentinel EPS             
          recyclers discusses the limited market for the recycled plastic             
          material.  Grossman concluded that these recyclers were unlikely            
          to be successful products because of the absence of any new                 
          technology, the absence of a continuous source of suitable scrap,           


               6  Grossman and Lindstrom were also found to be experts in             
          Provizer v. Commissioner, T.C. Memo. 1992-177, as well as in a              
          number of other Plastics Recycling cases.  See, e.g., Carroll v.            
          Commissioner, T.C. Memo. 2000-184.                                          





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