Hermine Leventhal - Page 3




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          in support of Hermine’s position, while reserving his rights to               
          assess deficiencies against her.                                              
                                   FINDINGS OF FACT                                     
               Some of the facts have been stipulated and are so found.                 
          The stipulation of facts, together with the exhibits attached                 
          thereto, is incorporated herein by this reference.  Hermine                   
          resided in New York, New York, and Harvey had a legal address in              
          Staten Island, New York, at the time their petitions were filed.              
               Hermine and Harvey were married on July 5, 1954.  In or                  
          around December 1987, petitioners separated due to marital                    
          difficulties.  At this time, Hermine moved out of the house they              
          had shared on Emerson Drive, Staten Island, New York (marital                 
          home), and stayed with various friends from December 1987 until               
          June or July 1988.  At some point in 1988, Hermine commenced an               
          action for divorce in the Supreme Court of the State of New York.             
          Hermine engaged an attorney, Charles Moser, to handle the divorce             
          proceedings and property settlement and to negotiate a place for              
          her to live in the interim.  Harvey engaged an attorney, Irvin                
          Rosenthal, to handle the divorce proceedings and property                     
          settlement as well as any interim matters.                                    
               On April 1, 1988, Mr. Rosenthal sent a letter to Mr. Moser               
          (April 1 letter).  Clearly marked as “PRIVILEGED AND CONFIDENTIAL             
          AND WITHOUT PREJUDICE”, the letter states:                                    








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