Estate of Morton B. Harper, Deceased, Michael A. Harper, Executor - Page 16

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               The funds to make the $195,000 payment on October 30, 1995,            
          were obtained through two deposit transactions.  Proceeds in the            
          amount of $135,000 from the liquidation of a money market account           
          with M.L. Stern & Co. and in the amount of $60,000 from a                   
          reduction in principal on the Marsh note were placed into the               
          bank account on October 30, 1995.  Michael negotiated the $60,000           
          payment on the Marsh note in return for agreeing to extend the              
          maturity date of the remaining principal balance.                           
               Prior to establishment of the partnership account, amounts             
          received with respect to securities contributed to HFLP were                
          deposited in the Morton B. Harper Trust checking account.                   
               In January of 1995, decedent entered hospice care in Oregon.           
          Preceding that time, he had been hospitalized on three occasions,           
          in late September, early October, and late November.  He had also           
          renewed his vehicle registration on September 23, 1994, and his             
          driver’s license was current at the time of his death.  Decedent            
          passed away on February 1, 1995.                                            
               Thereafter, in March or April of 1995, Michael engaged a               
          certified public accountant, David S. Blankstein, to prepare                
          financial books and tax returns for the partnership and also to             
          prepare the income, gift, and estate tax returns due with respect           
          to decedent.  In furtherance of these objectives, Mr. Blankstein            
          reviewed the partnership Agreement; the certificate of limited              
          partnership; the Amendment; checking account records for the                

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