Elizabeth B. Miller - Page 11

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          made.  In other words, pursuant to the terms of that note, if               
          petitioner did not demand payment from Robert prior to October 4,           
          1985, he was to pay her the principal amount in all events on               
          that date.  (Hereinafter, the date of October 4, 1985, that was             
          stated in the October 1982 note will sometimes be referred to as            
          the due date of that note.)                                                 
               Petitioner wanted to treat both her sons Stephen and Robert            
          in the same or essentially the same manner.  Thus, the terms of             
          the October 1982 note signed by Robert were very similar to the             
          terms of the September 1982 note signed by Stephen.  At the time            
          Robert signed the October 1982 note, there was no discussion                
          between petitioner and Robert as to what, if any, consequences              
          would result in the event he did not make the payment required by           
          the terms of the note, and he did not expect to repay the entire            
          principal amount of $100,000 by October 4, 1985.                            
               Petitioner did not make a written or oral request of Robert            
          to repay the October 1982 note on or after October 4, 1985.                 
          Petitioner and Robert had no discussions on or after the due date           
          of the October 1982 note with respect to a possible extension of            
          the time within which he was to pay off that note or as to any              
          other matter relating to that note.                                         
               Robert made no payments to petitioner with respect to the              
          October 1982 note during the three-year period following the date           
          on which he signed that note.  Nor did he repay that note on or             
          after October 4, 1985, the date on which it was in all events               



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