Estate of Edward Brockenbrough, Deceased, Sharon Brockenbrough, and Suntrust Bank, Coexecutors, and Sharon Brockenbrough - Page 5

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          antique store with Joe Rollins (Rollins).  Rollins was                      
          petitioners' certified public accountant from 1979 to 1989.                 
               Petitioners spoke with antique dealers in the area,                    
          including Mrs. Gay, about operating an antique business.  Mrs.              
          Gay had been in the antiques and arts and crafts business in Gay            
          all of her life and petitioners thought she had been successful.            
               Petitioners bought a building in the town square from Mrs.             
          Gay for $7,000 in 1986 or 1987 to house their antique store.  Mr.           
          Brockenbrough spoke about petitioners' antique store with the               
          banker who financed the purchase of the building.  The building             
          adjoined petitioners' farm and was across the street from the               
          entrance to the Cotton Picking Fair, an arts and crafts fair held           
          in Gay and attended by about 100,000 people twice a year (see               
          par. I-D, below).  The building had been a small bank in Gay.  It           
          had a teller's cage, an old cannonball safe, a glass window, and            
          bookshelves.  The building was in disrepair.  Petitioners spent             
          about $30,000 to buy and renovate the building.  Petitioners                
          expected the building to increase in value.                                 
               Petitioners opened an antique store called Olde Bank                   
          Antiques in the bank building about 1987.  Mrs. Brockenbrough ran           
          the store.  She likes antiques.  Mrs. Brockenbrough bought some             
          items on her flights to Europe to sell in her antique store.  Mr.           
          Brockenbrough helped the business by framing pictures and making            
          lamps.                                                                      






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