James D. Barber and Betty L. Barber - Page 8




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          the Whitman transactions.                                                   
               Elliot I. Miller (Miller), a practicing attorney who was               
          experienced in tax matters, was the corporate counsel to PI.                
          Miller represented Grant personally and Grant’s clients who                 
          invested in programs that Grant promoted.  Miller met Grant in              
          the 1970's when Grant was involved in marketing a coal mine.                
          Miller was also a 9.1-percent owner of F&G.                                 
               John Y. Taggert (Taggert) was a well-known tax attorney, the           
          head of the tax department of the New York law firm of Windells,            
          Marx, Davis & Ives, and an adjunct professor of tax law at the              
          New York University Law School.  Taggert had been acquainted with           
          Miller for many years before 1982.  Miller recommended that                 
          Roberts employ Taggert and his firm as counsel to the general               
          partner in the initial Plastics Recycling partnership.  Taggert             
          and other members of his firm prepared the offering memorandum,             
          tax opinion, and other legal documents for the initial Plastics             
          Recycling partnership, for the Clearwater partnership, and for              
          about 16 other Plastics Recycling partnerships, including                   
          Whitman.  Taggert owned a 6.66-percent interest in a second-tier            
          Plastics Recycling partnership.                                             
               Robert Gottsegen (Gottsegen) was a businessman active in the           
          plastics industry and a longtime business associate of Bambara.             
          Gottsegen was the sole owner of RRI, the corporation that was               
          involved in the joint venture in the Whitman transactions, and a            






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