Malcolm I. Lewin and Trina Lewin - Page 10

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          Jersey and under different ownership than in 1982.  After his               
          employment by Miller & Summit ended in 1971, petitioner joined              
          the New York law firm of Lans, Feinberg, & Cohen (LFC).                     
          Thereafter, petitioner only rarely spoke with Miller                        
               Miller was one of the key figures in the Plastics Recycling            
          transactions and an acquaintance of Stuart Becker (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 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.             
               Robert S. Cohen (Cohen) received his B.A. degree from Alford           
          University and his J.D. degree from Fordham University.  After              
          graduating from law school in 1962, Cohen enlisted in the                   
          military and was released from active duty as a first lieutenant.           
          He then worked for a law firm in New York until he formed LFC in            
          1968.  In practice he was primarily a commercial litigator until            
          the early eighties, when New York passed an equitable                       
          distribution law with respect to divorce.  Then he concentrated             
          his practice on family law.                                                 
               Becker organized and promoted SAB Foam.  Becker was the sole           
          shareholder of Scanbo Management, Ltd. (Scanbo), which wholly               
          owned SAB Management.  Becker served as the president of SAB                

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