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The properties in question were owned by various
partnerships (collectively known as the Equity Financial Group),
and Kanter's interests were held through the BWK Revocable Trust,
the Everglades Trusts 1-5, the BWK Family Trusts, and Holding Co.
Other interests in the real estate partnerships were held by
members of Kanter's former law firm or their family trusts.
The designated beneficiaries of the BWK Revocable Trust, the
BWK Family Trusts, and the Everglades Trusts 1-5 were members of
Kanter's family. Kanter was the trustee of the BWK Revocable
Trusts, and Roger Baskes was the trustee of Everglades Trusts 1-
5. The BWK Revocable Trust and the Everglades Trusts 1-5 were
grantor trusts for Federal tax purposes whose income was
generally reportable on Kanter's individual Federal income tax
returns, since Kanter was the "deemed owner" of the trusts.
The shareholders of Holding Co. were Kanter family trusts
(i.e., trusts with respect to which the designated beneficiaries
were members of Kanter's family). Weisgal was the president of
Holding Co.
Kanter's 28 real estate partnership interests, the entity
which held each interest, and the percentage of each such
interest at the beginning of 1983 are set forth below:
Entity Partnership Interest Percentage
BWK Revocable Trust Diversified River Bend 18.60
Partnership
BWK Revocable Trust Bajomonte Associates 27.33
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