A. Lee Petersen and INI Builders, Inc. - Page 16

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          O’Meara’s concerns, petitioner submitted a letter dated June 2,             
          1987, which was purportedly signed by Thorpe.                               
               There are two different versions of the June 2, 1987, letter           
          (June 2, 1987 I and June 2, 1987 II).  June 2, 1987 I lists a               
          schedule of payments labeled "Payments made by INI Builders,                
          Inc." and "Payments made by A. Lee Petersen".  Petitioner's                 
          alleged payments include 10 payments of $2,000 each, a $28,757              
          payment for legal services rendered to the estate, and an                   
          additional amount of $1,612.  The 10 payments of $2,000 were                
          payments made by INI to Carole Sookiayak.  The $1,612.32 was                
          petitioner's fee for representing Thorpe in an employment-related           
          matter.  Petitioner never billed the estate for the $28,757.51 in           
          legal fees; he represented the estate free of charge.                       
               On June 26, 1987, petitioner visited Thorpe at his office              
          and presented June 2, 1987 I.  Because Thorpe disagreed with the            
          accuracy of the amounts paid according to the letter, petitioner            
          made a handwritten notation on Thorpe’s copy of June 2, 1987 I              
          that reads:  "As of this date the total payments for which credit           
          should be allowed against a total of $150,000 is about $97,000-".           
          This notation is dated June 26, 1987.  Thorpe signed June 2, 1987           
          I even though the letter contained errors as to the amounts paid            
          to the estate.  Petitioner never asked Thorpe for permission to             
          make any changes to the letter, nor did petitioner inform Thorpe            







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