Jane O. Kosman - Page 4

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            2.    Scottsbluff National Bank                                                               
                  Scottsbluff National Bank was chartered in 1909.  It was                                
            owned by Harve and William Ostenberg.  From 1909 to 1944, Harve                               
            Ostenberg owned a majority of the outstanding shares of stock in                              
            Scottsbluff National Bank and served as president.  Henry Kosman                              
            (petitioner's husband) was the bank's president from 1951 to                                  
            1982.  H.H. Kosman (petitioner's son) has been the bank's                                     
            president from 1991 until the time of the trial in this case.                                 
                  Before 1986, the main office of Scottsbluff National Bank                               
            was in downtown Scottsbluff, Nebraska.  It also had a drive-in                                
            branch office in downtown Scottsbluff and another branch in                                   
            eastern Scottsbluff.  In 1987, Scottsbluff National Bank acquired                             
            another building next to its main building.  Both buildings were                              
            then remodeled.  The remodeling was completed in 1989.                                        
            3.    Western National Bank                                                                   
                  Western National Bank was chartered in 1965.  The                                       
            shareholders of Scottsbluff National Bank were instrumental in                                
            forming Western National Bank.  Western National Bank and                                     
            Scottsbluff National Bank had substantially the same                                          
            shareholders.  In 1986 and 1987, Western National Bank's main                                 
            office was in Scottsbluff.  It also had a drive-in branch office                              
            in Scottsbluff.                                                                               








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