Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, Executor, and Naomi R. Kanter, et al. - Page 29

                                                -117-                                                   
                                               Table 5                                                  
            Amount                 Exhibits                                                             
            $100,000                            204, at 2; 10, at 15, l. 10                             
            244,920                             12, at 25, statement 35                                 
            361,525          14, at 6; Kuck, Transcr.                                                   
                                          at 3375-3377                                                  
            447,450                             17, at 16 “general fee”                                 
               30,981                           204, at 1                                               
            1,184,876                                                                                   
                  From 1983 to 1986, Schaffel paid $2,977,250 to Kanter (by                             
            checks made payable to IRA and THC) representing 50 percent of                              
            the fees that Schaffel received for obtaining Travelers financing                           
            for Walters’s projects, as set forth in the following table.                                
                                               Table 6                                                  
            Date    Walters’s Project       IRA         THC        Exhibit                              
            11-9-83   Stanford Place II    $213,750       --        204, at 2                           
            10-30-84  Orchard Place VII       --       $85,000      206, at 1                           
            10-30-84  Orchard Assoc. III      --        15,000      206, at 2                           
            10-30-84  17th & Market Assoc.    --       300,000      206, at 3                           
            12-10-84  Stanford Corp. Ctr.     --       200,000      206, at 4                           
            1-23-85   Stanford Corp. Ctr.     --        60,000      206, at 5                           
            9-3-85    Connecticut Plaza       --     1,100,000      206, at 6                           
            4-21-86   Stanford Corp. Place    --       440,000      206, at 7                           
            11-19-86  Boston Building         --       123,500      206, at 8                           
            12-8-86   Travelers Train. Ctr.   --       440,000      208, at 3                           
            Total                         213,750  2,763,500                                            
            Schaffel, Transcr. at 416-417, 422; Petitioners’ Reply Brief at                             
            314.                                                                                        
                  There is no evidence in the record that anyone representing                           
            or acting on behalf of IRA or THC was “instrumental or helpful”                             
            in obtaining financing from Prudential or Travelers for Walters’s                           







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