Robert D. Grossman, Jr. - Page 45

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          only from certain of the Sley Corporations.  See supra notes 6              
          and 7.  Petitioner did not challenge Betsy’s and Ben’s testimony            
          that each of them was notified by petitioner when her or his                
          salary was set or changed, and that neither Betsy nor Ben                   
          participated in the decision-making.  Indeed, petitioner proposed           
          findings of fact to the effect that Betsy and Ben did not know              
          who made the decision that the Sley Corporations would pay them             
          salaries, how the salary structure was set for the Sley                     
          Corporations, or who decided how much their salaries would be.              
          The parties agree that Berger did not set the salary structure,             
          and that he did not participate in the setting of salary levels             
          at any time.  The parties agree that Berger also did not                    
          participate in the decision to allocate the officers’ salaries              
          among the Sley Corporations or among the officers themselves.               
          The parties agree that Berger did not have anything to do with              
          the decisions to raise and lower the salaries from year to year.            
          Petitioner does not suggest that Beatrice gave him instructions,            
          or even consulted with him, in this matter.  Harry was long dead            
          by the time the salaries in question began to be paid.                      
          Petitioner does not explain how he got the salary information               
          that he then presented to Betsy and Ben.  That leaves petitioner            
          as the only person who could have made the salary decisions.32              

               32   How often have I [Sherlock Holmes] said to                        
                    you [Dr. Watson] that when you have                               
                                                             (continued...)           




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