Harry D. Bledsoe and Annie L. Bledsoe - Page 13

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                  The evidence regarding the legal expenses consists of two                             
            joint exhibits and the testimony of petitioners' witnesses.  One                            
            exhibit is the petition for enforcement of Resthaven's rights                               
            under the divorce decree between petitioner and Ms. Bledsoe.  The                           
            other exhibit is the memorandum opinion from an appeal by                                   
            petitioner and Resthaven which, the court notes, represents the                             
            "aftermath of the divorce granted to the parties in 1981."  At                              
            the trial here, petitioner's witness Edwin Carpenter, an attorney                           
            who was personally involved with the divorce litigation,                                    
            explained that the litigation was consolidated in order to                                  
            address the rights and obligations of both Ms. Bledsoe and                                  
            Resthaven.                                                                                  
                  It is evident that Resthaven had an interest in protecting                            
            and conserving its corporate assets, which were at risk in the                              
            consolidated litigation.  Resthaven was a party to a portion of                             
            these proceedings, and it had financial interests in protecting                             
            its assets independent of petitioner.  Specifically, it claimed                             
            rights to the proceeds of the note on which Ms. Bledsoe was                                 
            liable.  If Ms. Bledsoe had prevailed in her counterclaim,                                  
            Resthaven and its cemetery might have suffered substantial                                  
            economic hardship.  Although the proceedings were "an aftermath                             
            of the divorce", as the court which entertained petitioner's and                            
            Resthaven's appeal noted, Resthaven had a financial stake in a                              







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