1   STATE OF WISCONSIN         CIRCUIT COURT         DANE COUNTY
              _____________________________________________________________
          2
              ELLEN GERONDALE,                   Case No. 97-CV-534
          3   ROBERT A. MERTZ and                Code No. 30703
              JEANETTE MERTZ, and
          4   LARRY KRUEL,
 
          5             Plaintiffs,
                                                      DEPOSITION OF
          6        vs.                                JEROME E. LISS
                                                      December 13, 1999
          7   J. E. LISS & COMPANY, INC.,
              JERRY E. LISS, KENNETH E.
          8   SCHIMPF, JR. and TOM BUTENHOFF,
 
          9             Defendants.
              ______________________________________________________________
         10
                        DEPOSITION OF JEROME E. LISS, otherwise than as a
         11   witness upon the trial, before LAURA L. KOLNIK, Registered
              Professional Reporter and Notary Public in and for the State
         12   of Wisconsin, under and pursuant to Section 804 of the
              Wisconsin Statues, and the acts amended, at Quarles & Brady,
         13   411 East Wisconsin Avenue, Milwaukee, Wisconsin, 53202, on
              the 13th day of December, 1999, commencing at 9:45 a.m. and
         14   concluding at 3:30 p.m.
 
         15                       A P P E A R A N C E S
 
         16        LAW OFFICES OF JOHN C. CABANISS, by
                   JOHN C. CABANISS, ATTORNEY AT LAW
         17        250 East Wisconsin Avenue, Suite 725
                   Milwaukee, Wisconsin  53202
         18        appeared on behalf of the Plaintiffs.
 
         19        HALLING & CAYO, S.C., by
                   MARK E. SANDERS and JAMES RODGERS
         20        839 North Jefferson Street, Suite 200
                   Milwaukee, Wisconsin  53202
         21        appeared on behalf of the Plaintiffs.
 
         22        QUARLES & BRADY, by
                   MICHAEL H. SCHAALMAN, ATTORNEY AT LAW
         23        411 East Wisconsin Avenue
                   Milwaukee, Wisconsin   53202
         24        appeared on behalf of the Defendants.
 
         25
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       2
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1                             I N D E X
 
          2   EXAMINATION BY:                                         PAGE
 
          3   Mr. Cabaniss                                              3
              Mr. Schaalman                                           161
          4   Mr. Cabaniss                                            165
 
          5
              EXHIBITS   DESCRIPTION                            MARKED IDEN
          6
              No. 1     Notice of Deposition of Jerry E. Liss       3    3
          7   No. 2     Notice of Deposition of Tom Butenhoff       3    3
              No. 3     Notice of Deposition, Kenneth Schimpf, Jr.  3    3
          8   No. 4     Information forms regarding Mertzes       131  131
 
          9
 
         10
 
         11   QUESTIONS FOLLOWED BY INSTRUCTION NOT TO ANSWER
 
         12   Page 48, Line 7
 
         13
 
         14
 
         15
              (Original transcript supplied to Attorney Cabaniss.)
         16
              (Original exhibits attached to original transcript.)
         17
 
         18
 
         19
 
         20
 
         21
 
         22
 
         23
 
         24
 
         25
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       3
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1                       P R O C E E D I N G S
 
          2                  (Exhibit No. 1 through 3 marked for
 
          3        identification.)
 
          4                  JEROME E. LISS, called as a witness herein,
 
          5        after having been first duly sworn, was examined and
 
          6        testified as follows:
 
          7                            EXAMINATION
 
          8   BY MR. CABANISS:
 
          9   Q    What is your name, please, sir?
 
         10   A    Jerome E. Liss.
 
         11   Q    I will indicate for the record that we've marked as
 
         12        Exhibit No. 1 to this deposition a Notice of Deposition
 
         13        for you, which was for today at 1:30 p.m.  It's now
 
         14        about 9:45 in the morning.  I will also indicate that
 
         15        I've marked as Exhibit No. 2 a Notice of Deposition that
 
         16        was served for Tom Butenhoff which was for at 9:00 a.m.
 
         17        It's my understanding there's some problem with
 
         18        Mr. Butenhoff.  What is that?
 
         19               MR. SCHAALMAN:  Yeah.  There's two problems.  One
 
         20        is I did not communicate clearly enough to Mr. Butenhoff
 
         21        about today and so that he was not available.  And
 
         22        Mr. Schimpf is hospitalized today with gallbladder
 
         23        surgery, and since I wanted to really work with both of
 
         24        them, I called your office on Friday with new dates, and
 
         25        your secretary or assistant indicated that these dates
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       4
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1        were available on your calendar.
 
          2               MR. CABANISS:  What was Mr. Butenhoff's
 
          3        conflict?
 
          4               MR. SCHAALMAN:  He had a business conflict today,
 
          5        and I had not sufficiently informed him clearly enough
 
          6        apparently of the deposition, and, therefore, he was not
 
          7        available.  I think it was principally my error, not
 
          8        his.
 
          9               MR. CABANISS:  Fair enough.  And Exhibit No. 3 is
 
         10        the Notice of Deposition of Mr. Schimpf, which was
 
         11        noticed for Friday, December 17th, 1:30, and it's my
 
         12        understanding he will not be appearing on that date.
 
         13               MR. SCHAALMAN:  He is -- yes, he is going in for
 
         14        surgery.  I don't think the surgery was scheduled long
 
         15        in advance.  I think this is a late occurring problem.
 
         16        I think it's gallstones.
 
         17   BY MR. CABANISS:
 
         18   Q    Mr. Liss, when and how did you meet Bob Chlebowski?
 
         19   A    Bob Chlebowski came into my office in March of 1990,
 
         20        explained his background.  He had grown up in
 
         21        Milwaukee.  In fact, he grew up about five blocks away
 
         22        from St. Josaphat where I grew up on 5th and Lincoln.
 
         23        He explained his program, he explained the type of
 
         24        business he was in, and we talked a little bit about my
 
         25        company and what we did to see if there was any common
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       5
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1        grounds that we could perform a business venture
 
          2        together.  His background id -- identical to mine,
 
          3        growing up on the south side of Milwaukee, Polish
 
          4        heritage, we had a lot in common.
 
          5               Nothing was decided on the first meeting.  He
 
          6        came back -- Well, actually he made a couple of phone
 
          7        calls after that and told me he had a leasing product he
 
          8        wanted me to take a look at.  So he came up to the
 
          9        office and brought it in, and we started to discuss it.
 
         10   Q    Did you -- and I should make sure I'm pronouncing this
 
         11        properly.  How do you pronounce his name?
 
         12   A    Club-ow-ski.
 
         13   Q    Chlebowski.  I'll do my best.
 
         14   A    That's close enough.
 
         15   Q    Okay.  As I understand what you've told me, he came into
 
         16        your office on March -- in March of 1990, correct?
 
         17   A    Yes.  How he found me, his parents grew up in Milwaukee,
 
         18        his dad worked for General Electric and got killed at a
 
         19        crossing -- railroad crossing by train.  He still had a
 
         20        lot of relatives in Milwaukee, and his biggest account
 
         21        was General Electric.  So he thought he'd stop in and
 
         22        meet me just -- just like that.
 
         23   Q    What did he -- Well, what did he tell you about what his
 
         24        program was initially?
 
         25   A    In the second meeting he explained to me that the St.
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       6
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1        Louis Leasing program was a fully specified program.  It
 
          2        had some of the top companies in the United States as
 
          3        the lessees that would be -- their top lessees were
 
          4        General Electric, J. C. Penney, Marshall & Ilsley Bank,
 
          5        Caterpillar Tractor, all high-quality companies.  He had
 
          6        it structured so that it would make a -- be able to make
 
          7        a monthly payout to the investor.  It -- To add
 
          8        credibility to the program, he would have the residual
 
          9        value of the computers evaluated by Marshall & Stevens.
 
         10               He explained to me that the people who would be
 
         11        running the Arch Funds -- and the reason it has the name
 
         12        Arch Funds because I asked him is because of the St.
 
         13        Louis Arch -- had 42 years of experience in the leasing
 
         14        business.  He brought those -- Bill Patton, Lynette
 
         15        Fronfelter and himself came over from a leasing
 
         16        operation, which was mainframe leasing.  He felt that
 
         17        the future of computers were in the desktop area, and I
 
         18        agreed with him.  We didn't agree to do the program on
 
         19        the second meeting.  Fortunately I had some background
 
         20        in the leasing business, and I spent three days at
 
         21        Hackensack, New Jersey for Computing Leasing,
 
         22        Incorporated, a company in May of 1987, which spelled
 
         23        out -- spelled out the risks and rewards of leasing, not
 
         24        only computers, but all -- all equipment.
 
         25   Q    When was that again, May of?
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       7
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1   A    May 13, 14 and 15 of 1987.
 
          2   Q    Do you have any materials from that particular program?
 
          3   A    Yes, I turned them over to Ron Birch.
 
          4   Q    To whom?
 
          5   A    Ron Birch.
 
          6   Q    Who is that?
 
          7   A    Ron Birch is --
 
          8               MR. SCHAALMAN:  My legal assistant.
 
          9   BY MR. CABANISS:
 
         10   Q    You mentioned 42 years of experience.  Who had 42 years
 
         11        of experience?
 
         12   A    The combination of Bob Chlebowski, Bill Patton and
 
         13        Lynette Fronfelter.  Those are the three people who were
 
         14        the officers of St. Louis Lease.
 
         15   Q    What did they tell you at that point about who owned the
 
         16        company?
 
         17   A    Bob Chlebowski owned it.
 
         18   Q    What did Mr. Chlebowski tell you about his experience?
 
         19   A    That he had been in the area of computers since 1978,
 
         20        worked for McDonnell Douglas, helped put the computer
 
         21        program together for Blue Shield/Blue -- Blue Shield I
 
         22        guess it was -- Blue Cross/Blue Shield, had his own
 
         23        company with two other partners that did mainframes, and
 
         24        he did out on lease 500 million dollars worth of
 
         25        mainframe computers.  He had been very successful, felt
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       8
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1        that the future was not in mainframe but in small
 
          2        computers, and that's why he took his two top people
 
          3        from his major -- the mainframe leasing company to start
 
          4        his own company, and he started in 19 I think '82.
 
          5   Q    St. Louis Leasing?
 
          6   A    St. Louis Leasing.
 
          7   Q    Did you ever talk to anyone from any of Mr. Chlebowski's
 
          8        prior companies?
 
          9   A    Yes.
 
         10   Q    Who did you talk to from what company?
 
         11   A    I talked to Bill Patton and Lynette Fronfelter who he
 
         12        had brought over with him from this former leasing
 
         13        company.
 
         14   Q    I'm sorry?
 
         15   A    They were from his other former leasing company.
 
         16   Q    At the time Mr. Chlebowski approached you in 1990, was
 
         17        the prior company still in existence, the mainframe
 
         18        leasing?
 
         19   A    I don't know.
 
         20   Q    Did you make any efforts to talk to anybody, well, first
 
         21        of all, to find out whether that company was still in
 
         22        existence?
 
         23   A    Well, it -- it -- I don't know if it was still in
 
         24        existence in 1982, but it had been in existence up to
 
         25        the time that he left the company.
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       9
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1   Q    Do you know whether it was in existence after he left?
 
          2   A    I had no reason to do that.
 
          3   Q    Other than Mr. Patton and Ms. Fronfelter --
 
          4   A    Fronfelter.
 
          5   Q    -- is there anyone else you talked to about
 
          6        Mr. Chlebowski's prior management, business, computer
 
          7        experience?
 
          8   A    No.
 
          9   Q    Had you been involved in computer leasing before?
 
         10   A    The only introduction I had was when I went out to
 
         11        Hackensack, New Jersey to a computer leasing program,
 
         12        and that was my introduction to leasing in general.
 
         13   Q    During -- You talked about the second meeting with
 
         14        Mr. Chlebowski where you really it sounds like talked a
 
         15        little bit more about the program.  What about the first
 
         16        meeting when he came into your office, and what did he
 
         17        say that time?
 
         18   A    Introduced himself, told me we grew up close to one
 
         19        another, after I introduced myself, and was purely a
 
         20        get-to-know-one-another meeting.
 
         21   Q    Did he say anything about any potential ways you could
 
         22        do business together that first time?
 
         23   A    No.  No.
 
         24   Q    Did you know of him?
 
         25   A    No.
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       10
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1   Q    Did you know of his parents?
 
          2   A    I knew after he talked to me a little bit about them,
 
          3        that he was out at General Electric and his parent --
 
          4        his dad worked at General Electric.  He told me a little
 
          5        bit about his background.  I didn't have any knowledge
 
          6        up to the day he walked into my office.
 
          7   Q    He -- If I understand what you're saying, when he talked
 
          8        to you, he indicated that his company, St. Louis
 
          9        Leasing, had under lease at that time 500 million
 
         10        dollars worth of --
 
         11   A    No.  He came --
 
         12   Q    Okay.
 
         13   A    -- from the mainframe company where he had put 500
 
         14        million dollars of computer, mainframe computers on
 
         15        lease.
 
         16   Q    Did you ever take any steps to learn whether or not that
 
         17        was true or not?
 
         18               MR. SCHAALMAN:  Object to the form of the
 
         19        question.
 
         20               THE WITNESS:  I didn't call the company.
 
         21   BY MR. CABANISS:
 
         22   Q    And as you sit here today, do you know whether that was
 
         23        a true or untrue statement?
 
         24   A    I believe it was.  I asked Bob -- I asked Bill Patton
 
         25        and Lynette Fronfelter, and they said yes, that's --
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       11
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1        they had a total of 900 million dollars on lease, that
 
          2        Bob had been responsible for 500,000 -- 500 million of
 
          3        that.
 
          4   Q    What did you understand Mr. Patton's position was with
 
          5        St. Louis Leasing?
 
          6   A    Mr. Patton was the one who put the final leases all
 
          7        together, called a master lease.
 
          8   Q    And Lynette?
 
          9   A    She was the gal that was in charge of the sales.  She
 
         10        was his right-hand gal.
 
         11   Q    Mr. Patton's?
 
         12   A    No, Mr. Bob Chlebowski's.
 
         13   Q    In the second meeting, did Mr. Chlebowski indicate to
 
         14        you that he wanted to raise capital?
 
         15   A    No, he just told me the kind of business he was in and
 
         16        that it had been very successful up to that point, he
 
         17        had -- I can't remember the exact amount of millions of
 
         18        dollars of leases he had out at that point.  He did it
 
         19        -- most of those leases were done with individuals,
 
         20        high-quality -- high-net-worth individuals in the St.
 
         21        Louis area.  The congressman was one of them and couple
 
         22        people that worked in a bank.  He had a -- investors
 
         23        that had put up the money or invested the money into his
 
         24        company under lease programs.  And those programs he did
 
         25        show to me.
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       12
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1   Q    Did you ever talk to any of those investors?
 
          2   A    Yes.
 
          3   Q    Okay.  Which ones?
 
          4   A    The congressman.  I can't remember his name now.  Bill
 
          5        Glazier.  I'd have to remove -- go back in my notes.
 
          6        But I must have talked to five or six of the investors.
 
          7   Q    When Mr. Chlebowski came to see you, did you understand
 
          8        from him he wanted to do business with you in some
 
          9        form?  I mean was he making a pitch for something?  And
 
         10        if so, what was it?
 
         11   A    Everybody that comes to see me is coming to see me to
 
         12        raise money for something so I knew he wanted --
 
         13   Q    So what did he tell you he wanted?
 
         14   A    He didn't tell me he wanted anything till the third
 
         15        meeting where he showed me his program called 490.  That
 
         16        was in March -- April of 1990 that he started that
 
         17        program, and he said, "Would you please take a look at
 
         18        it and review it and see if you have any interest in
 
         19        it?"
 
         20   Q    What was that 490 program, or what did he tell you it
 
         21        was?
 
         22   A    It was his first public program that he had put together
 
         23        to make available to his investors.
 
         24   Q    What did he tell you the program was?
 
         25   A    Well, it was a leasing -- it was a participation in the
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       13
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1        residual value of the lease program.
 
          2   Q    What did he tell you that in this program would be sold,
 
          3        if anything?
 
          4   A    He couldn't tell me what would be sold because, like I
 
          5        stated before, it was a fully-specified program with
 
          6        every piece of equipment that was out on lease was in
 
          7        place and drawing lease payments at the time the program
 
          8        was sold to the public.
 
          9   Q    What do you mean by fully specified?
 
         10   A    In the program, if you have a document here, it tells
 
         11        every piece of equipment that my investor was investing
 
         12        in.  It wasn't an elephant hunt or somebody coming to me
 
         13        -- and that's why I didn't sell the first program.  But
 
         14        if they said raise us 5 million dollars, and we'll go
 
         15        out and find some leases, yeah, you bet.  This program
 
         16        was fully specified.  Every piece of equipment and who
 
         17        was the lessee, the list of the lessees, everything was
 
         18        in there.
 
         19   Q    Were the actual leases provided to you?
 
         20   A    Yes.  Copy of leases, the master leases in every
 
         21        program.
 
         22   Q    Did you participate in that first program?
 
         23   A    Not right away.
 
         24   Q    Tell me how and under what circumstances, if any, you
 
         25        did.
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       14
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1   A    After I reviewed it, I looked it over and evaluated the
 
          2        risks versus the rewards.  First we looked at who the
 
          3        lessees were going to be.  They were American Telephone,
 
          4        General Electric, Caterpillar Tractor, J. C. Penney, all
 
          5        top-rated companies, Chrysler.  I figured they're not
 
          6        going to miss their lease payments.  The second thing I
 
          7        looked over is how does anybody know that this residual
 
          8        value is going to be there at the end of the program?  I
 
          9        evaluated that by the credibility that Marshall &
 
         10        Stevens, who's been around since 1932, one of the top in
 
         11        the country and did the appraisals for over 100 leasing
 
         12        companies at that time and had never missed by any major
 
         13        amount the residual value of the -- the computers that
 
         14        they appraised.  Those were the two things.  I looked
 
         15        over the management, the lessee, the lessees and made my
 
         16        decision to participate.
 
         17   Q    How did you participate?
 
         18   A    We sold about 125,000 of the $500,000 program.
 
         19   Q    In what capacity?  As a broker?  Or what was your deal
 
         20        at that point, if any, with St. Louis Leasing?
 
         21   A    Just to participate --
 
         22               MR. SCHAALMAN:  Excuse me, Mr. Liss, I have a
 
         23        limited function here, but I function, so take a breath
 
         24        before you answer so if I need to make an objection, I
 
         25        can.  Object to the question.  Object to the foundation
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       15
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1        of the question.
 
          2               MR. CABANISS:  Go ahead.
 
          3               MR. SCHAALMAN:  And its form.  Those are the kind
 
          4        of objections that you give your answers subject to.
 
          5        Okay?
 
          6               THE WITNESS:  Okay.
 
          7               MR. SCHAALMAN:  Understand what I'm saying?
 
          8               THE WITNESS:  Sure.  St. Louis Leasing was the
 
          9        issuer, and we sold some of it.
 
         10   BY MR. CABANISS:
 
         11   Q    What if any relationship did you have with St. Louis
 
         12        Leasing at that point?
 
         13   A    At that point none.
 
         14               MR. SCHAALMAN:  Object to the form of the
 
         15        question.
 
         16   BY MR. CABANISS:
 
         17   Q    Had you heard of Marshall & Stevens before you looked at
 
         18        the St. Louis Leasing program?
 
         19   A    We used them at Shearson, we used them at Reynolds.  I
 
         20        was familiar with that company for at least 35 years.
 
         21   Q    What had you used them for before?
 
         22   A    I was a syndicate manager of Reynolds for 18 years, and
 
         23        every private placement we participated in, if it was in
 
         24        leasing, Marshall Stevens' name appeared on.
 
         25   Q    Did you consult with anyone that was not involved with
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       16
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1        St. Louis Leasing about this proposed program, who was
 
          2        knowledgeable regarding computers?
 
          3               MR. SCHAALMAN:  Object to the form.
 
          4               THE WITNESS:  I don't understand your question.
 
          5   BY MR. CABANISS:
 
          6   Q    Other than Mr. Chlebowski, Mr. Patton, and Lynette --
 
          7               MR. SCHAALMAN:  Fronfelter.
 
          8   BY MR. CABANISS:
 
          9   Q    -- Fronfelter, did you talk to anybody else before you
 
         10        decided to participate in this deal who had any
 
         11        knowledge or experience regarding computers?
 
         12   A    I can't remember the names, but I would say at least
 
         13        five or six leasing companies came in to see me to do
 
         14        their program and return -- I turned all of them down.
 
         15   Q    Why did you turn those other companies down?
 
         16   A    None of them were fully specified.
 
         17   Q    What was the importance to you of the fully specified
 
         18        nature of this proposal?
 
         19   A    Well, you have to know where the investor's money is
 
         20        going, and if it's not going into computers, going into
 
         21        automobiles, or where is it going?  I have to know my
 
         22        investor puts in $10,000, what did he buy?  That's what
 
         23        a fully specified program means.  I knew exactly where
 
         24        the dollars were going.
 
         25   Q    And with the St. Louis program, where did you understand
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       17
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1        the dollars that were being invested were going?
 
          2   A    I didn't have to understand it.  It's right in the
 
          3        prospectus.  Every piece of equipment is listed in
 
          4        there.
 
          5   Q    Well, was it your understanding this money was going to
 
          6        be used to pay for the equipment that was listed in the
 
          7        prospectus?
 
          8   A    Right.  St. Louis Leasing would buy the equipment and
 
          9        lease it to Caterpillar Tractor or American Telephone,
 
         10        whoever.
 
         11   Q    Well, if I understand it, this first program, the 490,
 
         12        when you looked at it, the equipment was already
 
         13        purchased and actually in place?
 
         14   A    That's right.
 
         15   Q    So the money that was being raised, investors were
 
         16        putting in their $10,000, their 5,000, and your clients
 
         17        put in $125,000.  What did you understand that $125,000
 
         18        was going to be used to pay for?
 
         19   A    That $125,000 was going to be used to pay for some of
 
         20        the new equipment that St. Louis Leasing already had
 
         21        purchased.
 
         22   Q    And I guess I'm just a little confused.  If it had
 
         23        already been purchased, what was your understanding as
 
         24        to how it was purchased initially?
 
         25   A    Well, it was purchased from Dell or one of the major
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       18
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1        computer manufacturers.
 
          2   Q    I mean was it purchased with cash, was it financed?  And
 
          3        if so, to what extent was it financed?
 
          4   A    The -- The structure of the program, $500,000 of equity
 
          5        was raised on each program, 2 million dollars was
 
          6        borrowed from the bank non-recourse lending, 2 1/2
 
          7        million dollars worth of computers were purchased for
 
          8        each program.  The leases would be paid off by the
 
          9        lessee.  At the end of the 3-year program, the second
 
         10        lien against the equipment was the investor's
 
         11        participation.  When those computers were sold, the
 
         12        residual value came back to pay off the investor.
 
         13   Q    Okay.  Again going back to the 490 program, you
 
         14        understood that the subject of that program was 2 1/2
 
         15        million dollars of computer equipment, correct?
 
         16   A    Right.
 
         17   Q    And I'm just doing this to make sure I understand it.
 
         18   A    No.  No.
 
         19   Q    So if it seems like I'm yelling at you or anything --
 
         20   A    Okay.
 
         21               MR. SCHAALMAN:  Object to the form of the
 
         22        question.
 
         23   BY MR. CABANISS:
 
         24   Q    Okay.  But that was 2 1/2 million dollars.  And you
 
         25        understood that was the list -- list not Liss price for
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       19
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1        the equipment?
 
          2   A    Well, he purchased that equipment at a 15 percent
 
          3        discount from list.
 
          4   Q    All right.  But you understand when -- for example,
 
          5        going back to the program 490, that the 2 1/2 million
 
          6        actually represented the list price, correct?
 
          7   A    Oh, yes.
 
          8   Q    He actually paid 15 percent less than that?
 
          9   A    Right.  Which that money went to St. Louis Leasing.
 
         10   Q    What money went to St. Louis Leasing?
 
         11   A    The difference.
 
         12   Q    The difference between?
 
         13   A    The list and the wholesale price.
 
         14   Q    I mean just in round numbers, St. Louis Leasing was
 
         15        paying a little over 2.1 million dollars for the
 
         16        equipment, correct?
 
         17   A    Closer to 2.2.
 
         18   Q    2.2.  Whatever it is.
 
         19   A    Sure.  Okay.
 
         20   Q    That number.  Okay.  Let's say 2.2 is what they're
 
         21        paying.  They're financing 2 million of it, correct?
 
         22   A    Uh-huh.  Right.
 
         23   Q    Then you're taking a half million dollars from
 
         24        investors?
 
         25   A    Correct.
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       20
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1   Q    Correct?
 
          2   A    Right.
 
          3   Q    And what's that half million used for by St. Louis
 
          4        Leasing?
 
          5   A    To pay for some of the -- pay part of the equipment.
 
          6   Q    And then what's the other?  I mean, you know, basically
 
          7        they're borrowing 2 million, they're raising a half
 
          8        million, correct?
 
          9   A    Right.
 
         10   Q    And they're only paying for this equipment about 2.2.
 
         11        So what's St. Louis Leasing doing with that $300,000?
 
         12   A    No, you're off.
 
         13   Q    Okay.
 
         14   A    If the -- If the program was raising $500,000 and he
 
         15        borrowed at the bank 2 million, the difference would be
 
         16        2.8 percent, which would go back into his pocket.  Maybe
 
         17        that's what it comes up to, but I always work on
 
         18        percentages.
 
         19   Q    Why did you understand that St. Louis Leasing wanted to
 
         20        raise this half million dollars?  I mean why did they
 
         21        need it?
 
         22   A    Because under the -- because under the program part of
 
         23        that investment had to be equity, otherwise the bank
 
         24        wouldn't come up with their 2 million dollars.
 
         25   Q    Well, what was your understanding of the situation at
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       21
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1        St. Louis Leasing in 1990 in terms of how much cash it
 
          2        had available to finance deals on its own, or to put
 
          3        into deals?
 
          4   A    I can't remember the exact amount free cash they had at
 
          5        that time, but they had -- they were a very successful
 
          6        company and had plenty of money.
 
          7   Q    Was St. Louis Leasing able to conduct business without
 
          8        raising money from investors?
 
          9   A    Yes.
 
         10               MR. SCHAALMAN:  Object to the -- Mr. Liss.
 
         11        Object to the form.
 
         12   BY MR. CABANISS:
 
         13   Q    Your understanding was that they could do these computer
 
         14        deals profitably in 1990 when they came to you without
 
         15        raising this half million dollars per program -- I mean
 
         16        if it had chose to do so?
 
         17   A    No.  You're missing something.  Up to this point --
 
         18   Q    Okay.
 
         19   A    -- they had only done straight leases with individuals,
 
         20        they didn't have any programs at that point.  The 490
 
         21        was the first private placement, and they needed that
 
         22        because they were growing so fast, they needed more
 
         23        money to purchase equipment.  The orders -- like
 
         24        Jefferson Smurfit, that's right down in St. Louis, they
 
         25        were asking for a large amount of computers, and Bob
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       22
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1        Chlebowski didn't have enough individuals to rent it
 
          2        from -- I mean to borrow it from.
 
          3   Q    What did you understand, if you had an understanding in
 
          4        1990, as to what St. Louis Leasing was?
 
          5   A    I object to that.  I had a damn good understanding in
 
          6        1990.  Okay?
 
          7               MR. SCHAALMAN:  Jerry.
 
          8   BY MR. CABANISS:
 
          9   Q    No, that's just the way -- I don't want to imply you did
 
         10        have to understand or did not.  I just want to know what
 
         11        you know.  So I didn't mean any offense.
 
         12   A    Okay.
 
         13   Q    We lawyers just do that so they don't object saying that
 
         14        I say you have to understand.  So I'm just trying to --
 
         15   A    Okay.  I'm sorry.
 
         16   Q    That's okay.
 
         17   A    I understand.
 
         18   Q    I just want you to understand.  I'm just trying to get
 
         19        your best recollection.  I'm not trying to put words in
 
         20        your mouth.  I'm not trying to tell you you should or
 
         21        you shouldn't.  I'm not trying to imply you do or you
 
         22        don't.  I'm just trying to ask the questions in a
 
         23        neutral way so you can give me your -- your answers --
 
         24   A    Okay.
 
         25   Q    -- as you see fit.  And I certainly don't mean any
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       23
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1        disrespect.
 
          2   A    Okay.  I'm sorry.
 
          3   Q    Fair enough?
 
          4   A    Fair enough.
 
          5   Q    So now I forgot my question.  Did you understand back in
 
          6        1990 what St. Louis Leasing was worth as a company?
 
          7   A    Yes.  I had financials.
 
          8   Q    What financials did you have of St. Louis Leasing back
 
          9        in 1990?
 
         10   A    The financials also -- appeared right in the document,
 
         11        every document, every offering had financials.
 
         12   Q    So we can look at the private placement memo for the 490
 
         13        program, and it will include the financials that you
 
         14        reviewed?
 
         15   A    I don't remember if 490 had the financials or not, but I
 
         16        was supplied with the financials from Bob Chlebowski.
 
         17   Q    Do you still have those?
 
         18   A    Yes.
 
         19   Q    In general, what do you recall was the financial
 
         20        situation at St. Louis Leasing in 1990?
 
         21               MR. SCHAALMAN:  Object to the form.
 
         22               THE WITNESS:  I can't remember the exact numbers,
 
         23        but it was in good financial condition.
 
         24   BY MR. CABANISS:
 
         25   Q    With the program 490, you indicated that you evaluated
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       24
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1        the risk and benefit?
 
          2   A    Yes.
 
          3   Q    Or risk and rewards I think is what you said.  At that
 
          4        point what did you assess the risk of that program as
 
          5        being?
 
          6   A    That the residual value at the end of the program would
 
          7        not be enough to pay back the investor.
 
          8   Q    How did you assess the potential rewards at that point?
 
          9   A    That the top companies in the United States were going
 
         10        to make their lease payments, and my investor was going
 
         11        to get 10 to 10 1/2 percent return on his investment.
 
         12        Actually those were 12 percents at that time.
 
         13   Q    You mention that at that point when Mr. Chlebowski came
 
         14        to you, his company, St. Louis Leasing, prior to that
 
         15        point had only been engaged in I believe you said
 
         16        straight leases with individuals?
 
         17   A    Yes.
 
         18   Q    Would you explain what those straight leases with
 
         19        individuals were?
 
         20   A    Well, like the --
 
         21               MR. SCHAALMAN:  Object to the form.
 
         22               THE WITNESS:  His office was in a suburb of St.
 
         23        Louis, and a lot of his friends from the church and his
 
         24        personal friends wanted to participate in his success
 
         25        and asked them -- asked him if he would set up leases
 
 
 
                          COLLEEN REED REPORTING  (414) 453-4777
                                                                       25
 
                          Deposition of Jerome E. Liss, 12/13/99
 
 
          1      &nb