Estate of Ethel M. Cumber Wilson, Deceased, Ethel C. Kelly and Dennis I. Belcher, Co-Executors - Page 3

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          1976 to 1984, and Daniel assisted decedent from 1984 until her              
          death in 1992.  The Griffiths were not related by blood to                  
          decedent but were distant cousins of decedent's deceased husband.           
          Decedent's husband died on June 22, 1943.                                   
               The services performed by the Griffiths included                       
          companionship, secretarial work, chauffeuring, reading to her,              
          reviewing and paying bills, and taking her to medical and dental            
          appointments.  The Griffiths were on call at all times to meet              
          decedent's demands, which were substantial because she was of               
          advanced age, in very poor health (she was blind and severe                 
          diabetes required amputation of her leg in 1989), and unable to             
          take care of any of her affairs.  Both David and Daniel were                
          employed full time elsewhere during the periods they assisted               
          decedent.  David was employed by C&P Telephone Co. and worked a             
          significant amount of overtime.  Daniel worked for Phillip                  
          Morris, but worked the 3 p.m. to 11 p.m. shift and worked for               
          decedent in the mornings before going to work.                              
               Decedent never had an investment adviser but had a stock               
          broker who handled trades for her.  Decedent also informally                
          sought the advice of her son-in-law, two stock brokers, and a               
          trust officer.  Decedent kept her stock certificates in her own             
          name and did not use a brokerage firm to hold her stock                     
          certificates.  Decedent employed other persons in her personal              
          residence.                                                                  





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