Estate of Emerson Winkler, Deceased, Thomas Winkler and Darrell S. Winkler, Co-Executors, et al. - Page 8

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             that they could have won, Mrs. Winkler telephoned Charlotte               
             and asked her to check the numbers listed in the Sunday                   
             newspaper.  Charlotte verified in two separate newspapers                 
             that the Winklers had the winning ticket.  Mr. Winkler then               
             telephoned the other children and asked each of them to                   
             come to the farm early that day.  As each of the children                 
             arrived, Mr. and Mrs. Winkler announced that they had won                 
             the grand prize.                                                          
                  Later that Sunday, the Winklers contacted Mr. Darrel                 
             Oehler, a local accountant who had grown up with the                      
             Winkler children, and asked him to come to the house the                  
             following morning.  On Monday, March 6, the Winkler family                
             met with Mr. Oehler and told him that they had won the                    
             weekly Lotto grand prize.  Mr. Oehler advised the Winklers                
             to discuss the matter with an attorney.  Following this                   
             advice, the Winklers met with a local attorney, Mr. Ralph                 
             Turner, later that same day.                                              
                  During 1989, the Illinois Department of the Lottery                  
             required a written partnership agreement before it would                  
             distribute Lotto winnings to more than one individual or                  
             entity.  If a "partnership ticket" was presented for                      
             payment without an accompanying written partnership                       
             agreement, the Lottery Department would provide a pro forma               
             agreement to the ticket holder and suggest that he or she                 





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