Estate of Morton B. Harper, Deceased, Michael A. Harper, Executor - Page 37

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               Q    When?                                                             
               A    --because I’m not an accountant.                                  
               Q    When did you ask him to double-check you on that?                 
               A    Regularly.                                                        
               The foregoing exchange solidifies our belief that moneys               
          were not remitted to the Trust in a calculated effort to comply             
          with the 4.25-percent entitlement.  The vague nature of the                 
          testimony makes clear that the guaranteed payment averments are             
          nothing more than an attempted after-the-fact justification for             
          Michael’s actions.                                                          
               In addition, given that Mr. Blankstein was not engaged until           
          March or April of 1995, after decedent’s death, his help was                
          unavailable to Michael for purposes of any of the 1994 or early             
          1995 distributions, a circumstance which apparently did not deter           
          Michael from proceeding despite his admitted lack of accounting             
          expertise.  There are also questions with regard to whether                 
          profit and loss allocations called for by the Agreement should              
          have been made prior to any distribution of funds.  In any event,           
          we are satisfied that respect for the Agreement was not the                 
          catalyst for the disproportionate distributions made to the                 
               We are equally unimpressed by the estate’s references to the           
          fiduciary capacity in which Michael purportedly acted as managing           
          general partner.  The estate claims:  “Michael, as the managing             

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