Robert Gottsegen - Page 14

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          profitable locations were reserved for the other Sentinel EPS               
          recyclers owned by other investors.                                         
               Petitioner received "hundreds and hundreds" of complaints              
          regarding the recyclers for which RRI was responsible, including            
          the two recyclers that he owned.  The end-users complained that             
          the machines did not work; that they had fires; that too much               
          labor was involved; and that PI was not maintaining and repairing           
          the recyclers.  Petitioner "couldn't get someone to maintain the            
          equipment" and began to feel that the investment was "hopeless"             
          after "about 400 phone calls and pleadings and meetings."                   
          Petitioner never profited in any year from his Sentinel EPS                 
          recyclers, a fact that petitioner attributes to PI's alleged                
          failure to repair and maintain the recyclers.                               
               At the time of trial, petitioner could not recall the names            
          of the companies with which he placed his recyclers.  When asked            
          at trial if he knew where his Sentinel EPE and EPS recyclers were           
          presently located, petitioner replied that he did not have the              
          "vaguest idea" and that they had been "abandoned" by him because            
          PI would not maintain them.                                                 
               At the time that petitioner purchased the Sentinel EPS                 
          recyclers, there was no established market for such recyclers.              
          C.   Expert Testimony                                                       
               The parties did not agree on the value of either the                   
          Sentinel EPE or EPS recyclers, and petitioner did not stipulate             






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