Paul L. and Doris J. Triemstra, et al. - Page 7

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          analyst in the treasury department, and then in the budget                  
          department.  During his years at Chrysler, Triemstra also                   
          attended Wayne State University Law School at night and completed           
          his J.D. course requirements in the summer of 1969.  After                  
          receiving his J.D., Triemstra briefly worked part-time and                  
          attended MBA courses at the University of Michigan.  In 1971                
          Triemstra began practicing law full-time at the firm of Fisher,             
          Franklin & Fuller and stopped taking MBA courses.  Triemstra left           
          that firm in 1974 and joined Bromberg, Robinson where he became a           
          partner in 1979.  He became a shareholder after that firm merged            
          with Shapero & Cohn and converted to a professional corporation.            
          At the time of trial, Triemstra was practicing law with the 140-            
          member Butzel Long law firm.                                                
               Cohn attended Wayne State University from 1937 to 1939.  He            
          then entered the Detroit College of Law and attended classes at             
          night while working in a law office during his first 1-1/2 years            
          of law school.  In 1941 Cohn worked long hours at a defense plant           
          while still attending law school at night.  From 1942 to 1943               
          Cohn worked in the legal division of the Federal Office of Price            
          Administration.  Upon graduating from law school in 1943, Cohn              
          obtained a commission in the United States Navy and served on               
          active duty for 2-1/2 years.  During the course of his legal                
          career, Cohn has syndicated numerous real estate transactions,              
          many of which were mobile home parks and a number of which were             
          tax shelters.  From 1970 to 1981 he syndicated 16 limited                   




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