Robert S. Cohen and Margery Cohen - Page 11

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          Co. (Eisner Co.) as the partner in charge of the tax department.            
          In 1977, he was the founder and principal owner of Becker Co.               
          Becker learned of the Plastics Recycling transactions in 1981               
          when a prospective client presented him with an offering                    
          memorandum concerning one of the transactions.  Subsequently he             
          organized limited partnerships to offer the Plastics Recycling              
          transaction to his clients and others.                                      
               Petitioner had met Becker through his relationship with                
          Richard Eisner, Becker’s partner at Eisner Co., and through his             
          stepbrothers, who were Becker’s clients.  Petitioner retained               
          Becker on several occasions as an accounting expert.  In turn,              
          Becker retained petitioner and LFC on various legal matters,                
          including his own divorce.                                                  
               Elliot Miller (Miller) was one of the key figures in the               
          Plastics Recycling transactions and an acquaintance of Becker.              
          Miller was the corporate counsel to PI for many years and was a             
          9.1 percent shareholder of F&G.  He also represented F&G,                   
          Burstein, and Raymond Grant, who was the sole shareholder of ECI.           
          Miller has practiced law from 1958 to the present, primarily in             
          the area of business and tax transactions and litigation.  For              
          some years he practiced as a partner in the firm of Miller &                
          Summit.                                                                     
               Malcolm I. Lewin (Lewin) graduated from the City College of            
          New York and graduated from New York University Law School in               






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