EFTA00864769.txt

"From: "Jeffrey E." <[email protected]> To: Melanie Spinella"

"From: Richard Joslin Date: Tue, Feb 10, 2015 at 3:43 PM To: "jeffrey E.""

"From: jeffrey E. Sent: Tuesday, February 10, 2015 2:18 PM To: Richard Joslin"

"I was working on use tax. The 4/15 number is large/round — includes gift tax."