Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, Executor, and Naomi R. Kanter, et al. - Page 242

                                                -310-                                                   
                  From 1981 through 1986, Century Industries received payments                          
            that Kanter contends were “standby commitment fees” to compensate                           
            Century Industries for considering various investment                                       
            proposals.127  From 1981 through 1986, Century Industries received                          
            fees from the following entities in the amounts indicated:                                  
             Payer                1981     1982     1983     1984     1985      1986                    
             Bayshore Marina --  --  --  --  --  $50,000                                                
             Century Capital --  $3,000 --  --  --  --                                                  
             City & Suburban        --  --  --  --  $3,000 --                                           
             Distributors                                                                               
             Computer Place-     $13,500 7,000 --  --  --  --                                           
             ment Services                                                                              
             CPS Inv.               --       --       $500   $2,000    3,500      --                    
             Delphi Indus. --  --  --  --  3,000 --                                                     
             IRA                   4,000    3,000     --       --      4,000      --                    
             James Ins. Tr. --  --  5,000 --  --  --                                                    
             Ry. Placement          --  --  4,500 --  --  --                                            
             Services                                                                                   
             Satcorp --  --  --  75,000 --  --                                                          
             Silite               17,500    7,000   18,000   13,000   11,000    12,000                  
             Stockholder --  --  --  3,000 --  --                                                       
             TACI --  --  --  --  4,500 --                                                              
             THC --  --  1,000 --  --  --                                                               
             Waco Capital --  --  --  --  1,000 --                                                      
             Zion    --     --    4,000    --     --     --                                             
                                  35,500   20,000   33,000   93,000   30,000    62,000                  
                  Silite, Inc. (Silite), paid Century Industries periodic                               
            retainer fees.  Weisgal, Transcr. 4939-4946, 4962-4965; Exhs.                               
            9235, 9240, 9241; Exh. 9243, at 1, 4; Exh. 9244, at 2, 3; Exh.                              
            9245, at 1, 3.  Kanter and Weisgal performed the analyses of                                


                  127  The recommended finding of fact in the STJ report, at                            
            88, that Century Industries earned standby commitment fees is                               
            manifestly unreasonable.  As discussed in detail below, the                                 
            record shows Kanter and Weisgal earned the fees in question.                                


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