Jewell E. Gray, Donor, Deceased and Estate of Jewell E. Gray, Deceased, Jewell Mae Detjen, Personal Representative, et al. - Page 4

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               The most valuable asset in decedent's gross estate was Beth            
          W. Corp. stock.  Decedent owned 7,457 of the 9,040 shares through           
          the revocable living trust when she died.  The other shares were            
          owned by two of the irrevocable trusts.                                     
          B.   Beth W. Corp.'s Transfers to or on Behalf of Decedent                  
               1.   Beth W. Corp.                                                     
               Beth W. Corp. was a personal holding company.  Decedent                
          owned 82.49 percent of the stock of Beth W. Corp. when she died.            
          Beth W. Corp. has been a C corporation and used the accrual                 
          method of accounting since its inception.  Decedent, as Beth W.             
          Corp.'s president, made most of the business decisions on a day-            
          to-day basis, and dealt with attorneys, bankers, and accountants.           
               Pollett was an officer of Beth W. Corp. from 1982 to the               
          time of trial.                                                              
               Beth W. Corp. reported the following on its corporate income           
          tax return for fiscal year ending July 31, 1989:                            
                    Cash & marketable securities            $80,664                   
                    Accounts receivable-trade                    0                    
                    Inventories                                  0                    
                    Other current assets                    56,277                    
                    Total current assets               136,941                        
                    Loans to shareholders              1,878,187                      
                    Mortgages & R.E. loans             2,265,000                      
                    Marketable securities                   645,187                   
                    Buildings & other depreciable assets         0                    
                    Land (55.91 acres)                           0                    
                    Other assets                         119,048                      
                         Total Assets                  5,044,363                      

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