 On 12 November 1968 Francis Richards had a balance sheet total of $105,124.70, and was sold to Cadiz for $104,393.30.That sale was the extent of the involvement of Slutzkin and the other trustee (Slutzkin's accountant Gordon Hapgood), but Rosenblum's role continued in Cadiz.He had taken legal advice on the propriety of acting on both sides of the transaction and in any case the tax treatment, and court case were not affected by his multiple positions.