Estate of Emerson Winkler, Deceased, Thomas Winkler and Darrell S. Winkler, Co-Executors, et al. - Page 15

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             Mr. Winkler's 25-percent interest in the E & E Family                     
             Partnership, valued at $714,750.55.                                       
                  Attached to the estate tax return is a Schedule F--                  
             Other Miscellaneous Property Not Reportable Under Any Other               
             Schedule, which reports the following property:                           

                  9.   25% INTEREST IN E & E PARTNERSHIP - LOTTERY WINNINGS            
                       A.   25% OF LOTTERY WINNINGS VALUED PER ATTACHED $714,750.55    
                       B.   25% OF TAZEWELL COUNTY NATIONAL BANK ACCOUNT        8.59   
                            NUMBER 448-56-7                                            
                       C.   25% OF ACCOUNTS PAYABLE - TAX WORK(75.94)                     

             Schedule F is accompanied by a pleading which was filed on                
             December 8, 1992, in the Circuit Court for Tazewell County,               
             Illinois, In the Matter of the Estate of Emerson Winkler,                 
             Deceased.  This pleading states as follows:                               

                       DISCLAIMER OF DECEDENT'S 25% INTEREST IN                        
                                  E & E PARTNERSHIP                                    
                       The undersigned, W. ELIZABETH WINKLER,                          
                  hereby exercises her right pursuant to Ill. Rev.                     
                  Stat. Chap. 110�, Sec. 2-7(a) to disclaim any                        
                  claim and interest to the following property                         
                  interest, to-wit:                                                    
                       Twenty-five percent (25%) interest of                           
                       Decedent, EMERSON WINKLER, in E & E                             
                       PARTNERSHIP, an Illinois partnership.                           
                       The undersigned has received no benefits                        
                  in connection with the disclaimed asset.                             
                       This disclaimer is irrevocable and is                           
                  binding upon the disclaimant and all persons                         
                  claiming by, through and under the disclaimant.                      
                       This disclaimer is not barred by:                               





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