Estate of Lorraine C. Disbrow, Deceased, Martha D. Johnson, Executrix - Page 16

                                        -16-                                          
          Date of Check     Amount of Check  Notation on Face of Check                
          May 7, 1997           $4,000               ---                              
          Dec. 5, 1997           3,000               ---                              
          Jan. 11, 1999          7,000             Transfer                           
          14,000                                                                      
          Decedent did not designate on the face of any of these three                
          checks that she was writing the check for “rent”, and the parties           
          have not stipulated that the check represented “rent”.  Nor do we           
          find that decedent gave any of these three checks to Funny Hats             
          as rent.                                                                    
               Decedent’s bank also paid from decedent’s personal account a           
          $4,000 check that was dated February 7, 2000, and was payable to            
          Funny Hats.  The face of the check bears the signed name of                 
          decedent on the signature line and contains no notation as to its           
          purpose.  Decedent did not write or sign this check.  The check             
          was written and signed by Linda Labet, and she gave it to another           
          individual (not decedent) to endorse and to deposit into the                
          checking account of Funny Hats.  As shown on the back of this               
          $4,000 check, the check was deposited into the checking account             
          of Funny Hats on February 11, 2000.                                         
               In addition to the payments discussed above, during her                
          leasehold decedent directly paid the following expenses                     
          associated with the residence:  Telephone, heating, water, and              
          cable.  Decedent also paid these same types of expenses before              
          she transferred the residence to Funny Hats.                                







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