Allen M. Glick - Page 10

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               Mr. Dallamora is a registered appraiser in the Commonwealth.           
          His experience in real estate sales, and in particular, real                
          estate development in this particular location, is superior to              
          that of all other experts in this case.  Mr. Dallamora is the               
          president of both Dallamora Realtors, Inc., and Dallamora                   
          Brothers Construction, a residential land development and                   
          construction company in Framingham, Massachusetts.  Mr.                     
          Dallamora's construction company was responsible for obtaining              
          approval, developing sites, and constructing over 500 single-               
          family homes and condominium units throughout Massachusetts.  Mr.           
          Dallamora stated that the Property had a fair market value of               
          $12.5 million in 1986.                                                      
               Each of petitioner's experts relied upon a subdivision plan            
          drafted by Joseph R. Sullivan of MacCarthy & Sullivan                       
          Engineering, in Framingham, Massachusetts.  Mr. Sullivan is an              
          engineer and a registered professional surveyor who has prepared            
          subdivision plans for approximately 400-500 residential                     
          subdivisions, many in the town of Framingham.  Mr. Sullivan                 
          prepared an initial subdivision plan for the Property at the                
          request of Eastleigh Development.  This initial plan, paid for by           
          Eastleigh Development in contemplation of a future purchase of              



               6(...continued)                                                        
          assumed this was the date of transfer.  However, the parties have           
          stipulated that the Property was transferred on Oct. 29, 1986.              




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