Estate of Charles N. Aronson, Deceased, Barney P. Aronson, Executor - Page 12

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               On March 18, 1988, decedent wrote a letter to Mr. Newman.4             
          Decedent expressed his satisfaction with Mr. Newman’s work.                 
          Decedent advised Mr. Newman that no one had the original adoption           
          papers for Barney.  Decedent instructed Mr. Newman to obtain                
          copies of the adoption papers.                                              
               On March 19, 1988, decedent wrote a letter to Barney and               
          Bar.  Decedent expressed a clear understanding of finances and              
          the stock market.  Decedent advised Bar and Barney that                     
          decedent’s C.P.A. was Norman C. Joseph at Seidman & Seidman in              
          Buffalo, New York.  Decedent also gave Barney and Bar several               
          instructions including:  (1) Bar should have Jo show him (Bar)              
          where her “squirreled-away caches” were; (2) to keep decedent’s             
          “custodial account” after he died; (3) to transfer his two “NOW             
          Accounts” to a new “NOW Account” after he died; (4) if in their             
          opinion a property asset had been valued too high, then have Mr.            
          Newman fight it; (5) that Mr. Newman should probate his will and            
          act as the estate’s attorney; (6) if they had any questions they            
          should put them in writing and decedent would write another                 
          letter to them; (7) to cremate decedent as soon after his death             
          as possible; (8) not to save the ashes from his cremation; (9)              
          there was to be no funeral, ceremony, no viewing of decedent;               


               4  Although this letter is dated Mar. 18, 1987, it is clear            
          from the testimony at trial, the contents of the letter, and the            
          fact that the letter bears a “received” stamp dated Mar. 21,                
          1988, that this date is merely a typographical error and the                
          letter was written in 1988.                                                 




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