R. Paul Kropp - Page 5

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               From 1981 to 1994, except for the gift of the corporate                  
          stock, Mrs. Harte received annual gifts from Doris Kropp not                  
          exceeding $1,000.                                                             
               In the early 1980's, the Helena, Montana, office of the                  
          accounting firm of Galusha, Higgins & Galusha (Galusha)                       
          summarized Doris Kropp’s business transactions (bookkeeping) and              
          prepared her tax returns.  Sometime after the death of Paul’s                 
          father (post-1983), Thomas J. Shea (Mr. Shea) of Galusha’s                    
          Bozeman, Montana, office (Galusha’s Bozeman office) became                    
          responsible for Doris Kropp’s bookkeeping and tax returns.                    
          Shortly after assuming the bookkeeping responsibilities,                      
          Galusha’s Bozeman office transferred the bookkeeping                          
          responsibilities to another service provider (bookkeeping service             
          provider).  During the time Mr. Shea was responsible for Doris                
          Kropp’s bookkeeping, Mr. Shea had limited contact with Paul.                  
          They never discussed the tax treatment of any particular item.                
          Thereafter, Mr. Shea did not have any further contact with Paul.              
               Mr. Shea had no personal knowledge of the services Paul may              
          have performed for Doris Kropp.  From information provided by the             
          Helena, Montana, office of Galusha, Mr. Shea understood Paul’s                
          services to Doris Kropp to include managing her rental                        

               3  For 1994, Lorna filed a tax return designated “Married                
          filing separate”.                                                             

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