Estate of Paul Mitchell, Deceased, Patrick T. Fujieki, Executor - Page 27

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          inspect the JPMS corporate records and financial information at the         
          June 29, 1989, JPMS Board meeting and in later correspondence with          
          Ms. Re, Mr. DeJoria, and other JPMS employees.  Through December            
          19, 1989, Mr. Fujieki was not provided with financial statements            
          for the JPMS fiscal year ended July 31, 1989. On April 10, 1992,            
          representatives of Mr. Fujieki were permitted to review JPMS'               
          financial records but were not allowed to make copies.  Before              
          permitting Mr. Fujieki's representatives to review its financial            
          records, JPMS required Mr. Fujieki and his representatives to               
          execute confidentiality agreements.                                         
               Mr. Fujieki continually questioned the actions of the JPMS             
          Board at its meetings and the accuracy of the corporate minutes.            
          Beginning July 30, 1992, through at least April 20, 1993, James             
          Ukropina, Esq., outside legal counsel for JPMS, attended the JPMS           
          Board meetings.                                                             
                    2.  Purchase Offer From Mr. DeJoria                               
                On April 21, 1989, JPMS faced losing its subchapter S status          
          when the Trust ceased to qualify as a subchapter S shareholder.             
          Maintaining JPMS' subchapter S status would have been beneficial to         
          its shareholders because no corporate-level tax would be imposed on         
          JPMS' income. One option would have been for Mr. DeJoria to                 
          purchase the Trust's shares of JPMS; however, Mr. DeJoria refused           
          to consider this option because it would have gone against Mr.              
          Mitchell's wishes of providing for his son Angus, for which reason          





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