William and Joan Spears - Page 15

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          investments and choose whether or not to organize similar                   
          partnerships.  Becker relied heavily upon the offering materials            
          and discussions with persons involved in the matter to evaluate             
          the Plastics Recycling transactions.  He and two other members of           
          Becker Co., Leicht and Tucker, investigated PI and visited its              
          plant in Hyannis, Massachusetts, where they saw the Sentinel EPE            
          recyclers.                                                                  
               During his investigation of the Plastics Recycling                     
          transactions Becker did not hire any plastics, engineering, or              
          technical experts, or recommend that his clients do so.  Becker             
          discussed the transactions with Michael Canno, of the Equitable             
          Bag Co., a manufacturer of paper and plastic bags.  Canno never             
          saw the recyclers or the pellets and never wrote any reports                
          assessing the equipment or the pellets.                                     
               Becker retained a law firm, Rabin & Silverman8, to assist              
          him with the legal aspects of organizing the SAB recycling                  
          partnerships, such as reviewing and/or preparing documents in               
          connection with the SAB recycling partnerships.  Michael D.                 
          DiGiovanna9 (DiGiovanna), a partner at Rabin & Silverman and a              


          8    Rabin & Silverman has undergone several name changes since             
          that time.  At the time of trial, the successor firm was called             
          Dornbush, Mensch, Mandelstam & Schaeffer.                                   
          9    The testimony of DiGiovanna was stipulated into the record             
          in docket No. 28082-89 (the Farrell case), but not docket No.               
          27393-89 (the Spears case).  His testimony has been disregarded             
                                                             (continued...)           





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