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State of Illinois, the Ballards' legal residence was in the State
of Florida, and the Lisles' legal residence was in the State of
Texas. Donna Lisle died on April 12, 1993, and Robert W. Lisle
died on September 17, 1993. Their two children, Amy L. Albrecht
and Thomas W. Lisle, are the coexecutors of the Estates of Robert
W. Lisle and Donna M. Lisle. The estates have been substituted
as parties and the two children as representatives of the
estates. Amy Albrecht and Thomas Lisle were legal residents of
the State of Texas at the time they were substituted as
representatives of the estates of their deceased parents.
B. Kanter
Kanter is an attorney who has been engaged continuously in
the practice of law in Chicago, Illinois, since about 1956. He
received a J.D. degree from the University of Chicago in 1952.
From 1952 to 1954, he was a teaching associate at the University
of Indiana Law School. Since 1956, his law practice has been in
Chicago, Illinois. His primary expertise is in Federal income
and estate taxation. From 1964 to 1981, Kanter was a partner in
the law firm of Levenfeld & Kanter, which later became Levenfeld,
Kanter, Baskes & Lippitz. That firm was dissolved in 1981, and
Kanter thereafter practiced with the firm of Kanter & Eisenberg.
As of the time of trial, Kanter was of counsel with the Chicago
firm of Neal, Gerber & Eisenberg.
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