Estate of Juanita F. Sirmans, Deceased Dan L. Sirmans, Executor - Page 6

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             the assessed value of the parcel designated folio 3143.5                 
             was $110,240, or 23.32 percent of the total.                             
                  In late 1989, Mr. Sirmans signed an exclusive listing               
             agreement with Mr. Joe Wegman of Wegman Associates, Inc.,                
             Realtors (Wegman Realty), a company that had been in                     
             existence for over 30 years.  Wegman Realty placed signs                 
             on the property and engaged in direct mail advertising in                
             an attempt to sell the property.  For the so-called dry                  
             land, Wegman Realty set the purchase price at $25,000 per                
             acre.  Despite Wegman Realty's marketing efforts that                    
             included showing the land to approximately 200 persons,                  
             no offer to purchase the property was received.                          
                  In January 1990, shortly after signing the exclusive                
             listing agreement with Wegman Realty, Mr. Sirmans learned                
             that Hillsborough County was planning to acquire a portion               
             of the decedent's land for a road project.  Mr. Sirmans                  
             hired an attorney, Mr. George Phillips, to represent him                 
             before the County and at public hearings.  In February                   
             1990, Mr. Phillips sent Mr. Sirmans a letter which stated                
             that there was virtually no chance of selling the property               
             during the time it would take for the County to consider                 
             the road project.  One of the "chief difficulties" that                  
             Mr. Wegman had in marketing the property was the fact that               
             the road right-of-way was not definite and, as Mr. Wegman                





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