Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, Executor, and Naomi R. Kanter, et al. - Page 2

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               Matthew J. Gries, Randall G. Dick, and N. Jerold Cohen, for            
          petitioner Estate of Burton W. Kanter, Deceased, Joshua S.                  
          Kanter, Executor, in docket Nos. 712-86, 1350-87, 31301-87,                 
          33557-87, 3456-88, 32103-88, and 26251-90.                                  
               Karen L. Hawkins, for petitioner Naomi R. Kanter in docket             
          Nos. 712-86, 1350-87, 31301-87, 33557-87, 3456-88, 32103-88, and            
          26251-90.                                                                   
               Steven S. Brown and Royal B. Martin, for petitioners Claude            
          M. and Mary Ballard in docket Nos. 16421-90, 20211-91, 21616-91,            
          1984-92, 23743-92, and 22884-93, and for petitioners Estate of              
          Robert W. Lisle, Deceased, Thomas W. Lisle and Amy L. Albrecht,             
          Independent Co-Executors, and Estate of Donna M. Lisle, Deceased,           
          Thomas W. Lisle and Amy L. Albrecht, Independent Co-Executors, in           
          docket Nos. 21555-91, 16164-92, and 7557-93.                                
               John J. Comeau, Frederic J. Fernandez, James M. Klein, and             
          Mark J. Miller, for respondent.                                             


                                      CONTENTS                                        
          I.   Procedural History ................... 12                              
          II.  Amendment to Rule 183 ................. 17                             
          III. Notices of Deficiency ................. 19                             
          IV.  New Rule 183 and the Court’s Review and Adoption                       
          Procedure ....................... 26                                        
          V.   Standard of Deference Due to General Findings of Fact and              
          Credibility Determinations Contained in the STJ Report . 28                 






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