Harvey M. Pert, Transferee - Page 9

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               On March 20, 1991, Kaltenbach and Mrs. Pert deposited                  
          $115,358 at Peoples State Bank (acct. No. 105209804) for Mr.                
          Riffe's estate to pay estate bills.  The $115,358 came from Mr.             
          Riffe's six bank accounts.                                                  
               On April 16, 1991, the Pinellas County Sheriff's office gave           
          Mrs. Pert the $132,000 that Barna had seized from safe deposit              
          box 204.  Before giving her the money, the Sheriff's office                 
          required her to present letters of administration.                          
               2.   Inventory of Decedent's Assets                                    
               In a Florida probate proceeding a decedent's estate must               
          file an inventory which lists in reasonable detail each asset               
          owned by the decedent and the estimated fair market value of each           
          asset when the decedent died.  Fla. Stat. Ann. sec. 733.604(1)              
          (West 1988).  Kaltenbach prepared an inventory based on                     
          information from Mrs. Pert and a friend of hers whom Kaltenbach             
          knew and trusted.  He intended to include only property that was            
          owned solely by Mr. Riffe and not to include jointly owned                  
          property.  He listed the following property in the inventory:               















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