Estate of Paul E. Brown, Deceased, Peter D. Brown and Michael Brown, Co-Executors - Page 31

                                                      31                                                        

                                   Gifts By Paul Brown--1983-86 and 1990-91                                     
                          Gifts of Partnership Interests, Debt Forgiveness, and Cash                            


          Gifts of                                                                                              
          Partnership                     Gifts of Debt                        Gifts of                         
            Interests                        Forgiveness                             Cash                       
     Donees        1983     1990        1983      1984     1985       1986     1991       1990   1991           
     Mike Brown   $20,000  $20,000   $11,303.50  $20,268  $20,099    $75,069  $20,000                           
     Peter        187,500   20,000    92,592.50  166,000  164,639    615,000   20,000                           
     Brown                                                                                                      
     Nancy        20,000   20,000     11,303.50   20,268   20,099     75,069                                    
     Brown                                                                                                      
     Mike                                                                                                       
     Brown,                                                                                                     
     Trustee of   73,750              34,997.75   62,732   62,221    232,431                                    
     the Katherine                                                                                              
     Brown Trust                                                                                                
     Mike                                                                                                       
     Brown,                                                                                                     
     Trustee of   73,750              34,997.75   62,732   62,221    232,431                                    
     the Paul H.                                                                                                
     Brown Trust                                                                                                
     Grandchildren                                                                                              
     Katherine    10,000                                                 10,000                                 
     Brown                                                                                                      
     Paul H.      10,000                                                 10,000                                 
     Brown                                                                                                      
     Brian & Donna                                                       10,000  10,000                         
     Brown                                                                                                      
     Kevin & Linda                                                       10,000  10,000                         
     Brown                                                                                                      
     Scott & Tanya                                                       10,000  10,000                         
     Brown                                                                                                      
     Roger & Robin                                                       10,000  10,000                         
     McDougal                                                                                                   
     Godchild                                                                                                   
     Katie Lietch                                                        10,000  10,000                         
     Stephanie                                                           10,000                                 
     Fredrich                                                                                                   
                                                                                                                
     Total        375,000   80,000   185,195.00  332,000  329,279  1,230,000   40,000  70,000  60,000           
                   3.     Income Tax Returns                                                                    

                   Paul Brown reported capital gains income from forgiveness of                                 

             debt on the sale of Brown family partnership units on his Federal                                  

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