- 25 -                                         
               Q:   In fact, you were under a duty for –- Mr. Goldman was             
               under a duty to pay the full amount of Ida’s expenses,                 
               right, under –- pursuant to Exhibit 11(j) [the decree]?                
               A:   Whatever her own personal assets did not cover, yes.              
               Similarly, Mr. Goldman’s testimony echoes decedent’s                   
          retained right to all the FLP income.  According to his                     
          testimony, money earned from leasing the properties that two of             
          the three partnerships owned was collected into bank accounts               
          solely controlled by Mr. Goldman.  Ms. Cawley sent Mr. Goldman              
          accountings “as to what was expended” for decedent’s maintenance            
          and support on a monthly basis and therein indicated the month’s            
          support “shortfall”; i.e., the extent to which her income from              
          other sources was not sufficient to pay her expenses for that               
          month.  Mr. Goldman testified:  “It was my responsibility to make           
          up the shortfall” from the moneys earned by the FLPs.  The                  
          partnerships shared equally in these “shortfalls”.26  Mr. Goldman           
          testified that he had a fiduciary duty to ensure decedent                   
          maintained a “status quo” of support and comfort and that the               
          decree “indicated to * * * [him] that that was a priority in the            
          allocation of [partnership] funds.”  He had discretionary power             
          to pay out such sums from the partnerships he deemed necessary              
          for decedent’s support and maintenance.  He testified that after            
          paying all decedent’s expenses, he paid the excess partnership              
               26Mr. Goldman sent Mr. Rubin a reimbursement request for               
          one-third of the monthly “shortfall” which was to come from the             
          RMA FLP.                                                                    
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