Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, Executor, and Naomi R. Kanter, et al. - Page 400

                                                -454-                                                   
                                            APPENDIX 16                                                 
                 The IRS issued the following summonses:                                                
                                          Tax                                                           
           Summons Issued to              Year    Date of Summons     Exhibit                           
           Claude Ballard                 1984        July 25, 1991           484                       
           Linda Gallenberger             1984        Jan. 10, 1991           485                       
           (In the matter of                                                                            
           Claude & Mary                                                                                
           Ballard)                                                                                     
           Linda Gallenberger             1984        Jan. 10, 1991           486                       
           (In the matter of                                                                            
           Robert Lisle &                                                                               
           Donna Lisle)                                                                                 
           Linda Gallenberger             1984        Jan. 10, 1991           487                       
           (In the matter of                                                                            
           Claude & Mary                                                                                
           Ballard)                                                                                     
           Donna Lisle                    1984        July 30, 1991           488                       
           Linda Gallenberger             1984        Jan. 10, 1991           489                       
           Robert Lisle                   1988        July 30, 1991           490                       
           Linda Gallenberger             1984        Jan. 10, 1991           491                       
           Officer, PSAC                                                                                
           (In the matter of                                                                            
           Robert Lisle &                                                                               
           Donna Lisle)                                                                                 
           PSAC                           1983,       Oct. 1, 1990            9046                      
           (In the matter of              1985-88                                                       
           Burton & Naomi                                                                               
           Kanter)                                                                                      
           Mildred Schott                 1983,       Apr. 30, 1990           492                       
           (In the matter of              1985-88                                                       
           Burton & Naomi                                                                               
           Kanter)                                                                                      
           Lunk, Transcr. at 1045-1052.                                                                 

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