Robert D. and Patricia K. Kaliban, et al. - Page 17

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            or independently investigate the Sentinel EPE recyclers.  None of                         
            petitioners saw a Sentinel EPE recycler or any other type of                              
            plastics recycler prior to participating in the recycling                                 
            ventures.  Petitioners never made a profit in any year from their                         
            respective investments in the Partnerships.                                               
                  1.  Robert and Patricia Kaliban                                                     
                  Petitioners Robert and Patricia Kaliban resided in Garden                           
            City, New York, when their petitions were filed.7  Robert Kaliban                         
            (Kaliban) earned a B.A. degree from Loras College in Dubuque,                             
            Iowa, and an honors diploma from the Royal Academy of Dramatic                            
            Art in London, England.  He then served in the Army before                                
            becoming a professional actor.  Kaliban performed in touring                              
            productions in Chicago, Milwaukee, Los Angeles, and San                                   
            Francisco.  In 1960 he moved to New York City and performed in                            
            Broadway shows and reviews, and at the World's Fair.  Kaliban                             
            then performed on-camera and did voice-overs for commercials.                             
                  Sometime in the late 1960's Kaliban became a member of the                          
            board of directors of the Screen Actors Guild.  In that capacity                          
            he met Alter, who was counsel to the Screen Actors Guild.                                 
            Kaliban hired Alter to manage his personal finances in the early                          
            1970's.  Alter and Feinstein collected income disbursements from                          
            various employers of Kaliban and oversaw the payment of his                               

            7     Petitioner Patricia Kaliban is a party to the cases of                              
            docket Nos. 4252-89 and 27659-89 solely because she filed a joint                         
            Federal income tax return with her husband for the years in                               

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